Section 11(2) in West Bengal Value Added Tax Act, 2003
(2)Every dealer, being an occupier of a jute in or a shipper of jute, to whom the provisions of sub-section (1) do not apply, shall, in addition to his liability to pay tax, if any, under any other provisions of this Act and subject to the provisions of sub-section (3) , be liable to pay tax on all his purchases of raw jute in West Bengal from the date of first purchase effected on or after the appointed day.
