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[Cites 0, Cited by 0] [Section 102(1)] [Section 102] [Entire Act]

State of West Bengal - Subsection

Section 102(1)(b) in West Bengal Value Added Tax Act, 2003

(b)any goods shall be treated as capital goods within the meaning of subsection(6) of section 2 or not, the Commissioner may, upon application, in prescribed manner and with prescribed fees, determine such question by an order passed in writing after giving such dealer an opportunity of being heard.