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[Cites 0, Cited by 0] [Section 2(54)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(54)(c) in West Bengal Value Added Tax Act, 2003

(c)in case of any dealer liable to pay tax under section 12, the aggregate of the purchase prices or parts of purchase prices payable by such dealer in respect of the goods purchased by him during such period for use of such goods in West Bengal, after deducting the amounts, if any, refunded to the seller during such period in respect of any such goods purchased but returned to the seller within six months of such purchase;