Section 22(12)(a) in West Bengal Value Added Tax Act, 2003
(a)made from a registered dealer who has been allowed to pay tax at a compounded rate under sub-section (3) [, or sub-section (3A) , or sub-section (3B) , of section 16 or sub-section (4) of section 18] [Substituted w.e.f. 01.08.2006 by S. 12(9) (d) of WB Act XVIII of 2006 for 'of section 16 or sub-section (4) of section 18'.]; or