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[Cites 0, Cited by 0] [Section 2(41)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(41)(c) in West Bengal Value Added Tax Act, 2003

(c)any tax, duty or charges levied or leviable (other than the tax charged separately under this Act, subject to the provision as mentioned in the Explanation and cess levied under the West Bengal Transport Infrastructure Development Fund Act, 2002) (West Ben. Act XXI of 2002), in respect of such goods, but does not include any sum allowed as cash discount, commission or other commercial rebate on the value of such goods at the time of delivery, or before delivery of such goods and interest if separately charged.