Section 29(1)(b) in West Bengal Value Added Tax Act, 2003
(b)the dealer has ceased to be liable to pay tax under sub-section (8) of section 10, section 11, [sub-section (8) of section 14; or] [Substituted by S.6(8) (a) of WB Act XIII of 2005 w.e.f. 01.4.2005 for 'sub-section (8) of section 14 '.]