Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 118] [Entire Act] State of West Bengal - Subsection Section 118(2) in West Bengal Value Added Tax Act, 2003 (2)For the purposes of clause (a) , clause (b) or clause (c) , a complete British Calendar month shall be considered, wherever a part of a month is involved.