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[Cites 0, Cited by 0] [Section 142(11)] [Section 142] [Entire Act]

State of West Bengal - Subsection

Section 142(11)(a) in West Bengal Goods and Services Tax Act, 2017

(a)Notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003);