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[Cites 0, Cited by 0] [Section 2(54)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(54)(b) in West Bengal Value Added Tax Act, 2003

(b)in case of a shipper of jute liable to pay tax under section 11, the aggregate of the purchase prices or parts of purchase prices payable by such shipper of jute in respect of the quantities of raw jute purchased by him in West Bengal and despatched by him during such period to any place outside West Bengal by any means of transit,