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[Cites 0, Cited by 0] [Section 5A(1)] [Section 5A] [Entire Act]

State of West Bengal - Subsection

Section 5A(1)(a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(a)sells or otherwise disposes of his trade or business or any part of his trade or business or effects or comes to know of any other change in the ownership of his trade or business, or