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[Cites 0, Cited by 0] [Section 8B(2)] [Section 8B] [Entire Act]

State of West Bengal - Subsection

Section 8B(2)(b) in West Bengal Value Added Tax Act, 2003

(b)a notice of demand served to a dealer for realisation of tax, interest or penalty, if any, on an assessment which is inconsistent with an assessment made earlier under the Act due to application of different rate of tax in respect of any goods or non-admissibility of a claim of such dealer in respect of this assessment, in spite of the fact that no amendment in the provisions of, or no addition, alteration or modification in the Schedule to, the Act has been made during the period of such earlier assessment and this assessment or in spite of the fact that a particular practice or procedure has been followed by the dealer in respect of such earlier assessment;