Section 61(a) in West Bengal Value Added Tax Act, 2003
(a)to a registered dealer, who owns an industrial unit in the Software Technology Park, or who owns an Export Oriented Unit within the meaning of the Export and Import Policy as formulated under section 5 of the Foreign Trade (Development and Regulation) Act, 1992,(22 0f 1992.) situated anywhere in West Bengal outside a Special Economic Zone or Software Technology Park the amount of tax realised or realisable from him by another registered dealer in respect of the purchases in West
