Section 14(7) in West Bengal Value Added Tax Act, 2003
(7)Every dealer who incurs liability to pay tax under section 10 or section 11, shall, notwithstanding that his contractual transfer price does not exceed five lakh rupees, also be liable, in addition to the tax payable by him under any other provisions of this Act, to pay tax on transfer by him of property in goods involved in the execution of works contract referred to in sub-section (1) at the rate specified in section 18 on and from the day in the incurs liability to pay tax under that section.
