Section 10(3) in West Bengal Value Added Tax Act, 2003
(3)Every dealer to whom the provisions of sub-section (1) or sub-section (2) do not apply, shall, in addition to his liability to pay tax, if any, under any other provisions of this Act, be liable to a tax under this Act, -(a)on all his sales, other than those referred to in section 14, of goods which have been imported by him from any place outside West Bengal with effect from the date on which the effects first sale of such goods; or(b)on all his sales, other than those referred to in section 14, of goods effected on or after the date immediately following the day on which his turnover of sales calculated from the commencement of any year exceeds, at any time within such year, such taxable quantum as may prescribed, and [different taxable quantum may be prescribed for different goods or for different classes of dealers:] [Substituted w.e.f. 1.4.2005 by S. 6(3) of WB Act XIII of 2005 for 'different taxable quantum may be prescribed for different classes of dealers:'.] Provided that the taxable quantum as may be prescribed under this clause shall not exceed five lakh rupees.
