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[Cites 0, Cited by 0] [Section 140(1)] [Section 140] [Entire Act]

State of West Bengal - Subsection

Section 140(1)(iii) in West Bengal Goods and Services Tax Act, 2017

(iii)where the said amount of credit relates to goods in respect of which any assistance or incentive is payable to such registered person including refund of value added tax under any notification or resolution or memorandum as may be specified by the Government: