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[Cites 0, Cited by 0] [Section 77(1)] [Section 77] [Entire Act]

State of West Bengal - Subsection

Section 77(1)(a) in West Bengal Value Added Tax Act, 2003

(a)thirty per centum of the value of goods if the rate of tax leviable under sub-section (2) of section 16 in respect of such goods does not exceed four per centum;