Section 17(1) in West Bengal Value Added Tax Act, 2003
(1)The tax payable by a dealer, who is liable to pay tax on his turnover of purchases under section 11 or section 12, shall be levied -(a)in the case of a dealer liable to pay tax under section 11, at the rate of two per centum on such part of the turnover of purchases of raw jute as referred to in sub-section (3) of section 11; and(b)in the case of a dealer liable to pay tax under section 12, at the rate of tax as applicable to a sale of such goods under sub-section (2) of section 16, on his taxable turnover of purchases.
