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[Cites 0, Cited by 0] [Section 8B(2)] [Section 8B] [Entire Act]

State of West Bengal - Subsection

Section 8B(2)(d) in West Bengal Value Added Tax Act, 2003

(d)a notice of demand served to a dealer for realisation of tax, interest or penalty, if any, on an assessment made under the Act, where such amount of tax, interest or penalty, if any, remains unrealised on the date of its registration as a sick unit with the Board for Industrial and Financial Reconstruction.