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[Cites 0, Cited by 0] [Section 10(8)] [Section 10] [Entire Act]

State of West Bengal - Subsection

Section 10(8)(b) in West Bengal Value Added Tax Act, 2003

(b)his turnover of sales has failed to exceed the taxable quantum referred to in clause (b) of sub-section (3), and on expiry of such three years or such further period, his liability to pay such tax shall cease: