Section 17A in West Bengal Value Added Tax Act, 2003
17A. [ Levy of tax on purchases by casual dealers.] [Substituted w.e.f. 01.04.2005 by S. 12(8) of WB Act XVIII of 2006 for 'Levy of tax on purchases by casual dealers at contractual transfer price.']
- The tax payable by a casual dealer shall be levied on his purchases, as referred to in clause (b) of section 15, at the rate of tax as applicable to a sale of such goods under sub-section (2) of section 16.
