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[Cites 0, Cited by 0] [Section 49(2)] [Section 49] [Entire Act]

State of West Bengal - Subsection

Section 49(2)(b) in West Bengal Value Added Tax Act, 2003

(b)No assessment under sub-section (2) of section 48 shall be made after the 30th day of June next following the expiry of six years from the end of the year during which sales or purchases as referred to in clause (a) and clause(b) of section 15 were made for which the assessment is required to be made.