Section 18(1)(b) in West Bengal Value Added Tax Act, 2003
(b)at the rate of twelve decimal five zero per centum, where goods represents other than those [specified in clause (a) or clause (aa) ] [Substituted by S.6(5) (b) of WB Act XIII of 2005 w.e.f. 01.5.2005 for 'specified in clause(a) '].