Section 142(13) in West Bengal Goods and Services Tax Act, 2017
(13)Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day.
