Section 2(55)(a) in West Bengal Value Added Tax Act, 2003

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State of West Bengal - Subsection

Section 2(55)(a) in West Bengal Value Added Tax Act, 2003

(a)the sale-prices or the parts of sale-prices, if any, in respect of goods during such period, which are shown to the satisfaction of the Commissioner to have been purchased by the dealer in West Bengal, upon payment of tax on the maximum retail price of such goods or, where tax on maximum retail price of such goods were paid in West Bengal in an earlier occasion, and

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State of West Bengal - Subsection

Section 2(55)(a) in West Bengal Value Added Tax Act, 2003