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[Cites 0, Cited by 0] [Section 22(4)] [Section 22] [Entire Act]

State of West Bengal - Subsection

Section 22(4)(c) in West Bengal Value Added Tax Act, 2003

(c)use as containers or materials for packing of taxable goods intended for sale, in the State or in the course of inter-State trade of commerce within the meaning of section 3 of the Central Sales Tax Act, 1956; or
(ca)[ use as containers or materials for packing of goods intended for sale in the course of export out of India within the meaning of section 5 of the Central Sales Tax Act, 1956; or] [Inserted w.e.f. 01.04.2005 by S. 12(9) (b) (ii) of WB Act XVIII of 2006.]