Section 2(26) in West Bengal Value Added Tax Act, 2003
(26)"output tax", in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax under section 10, section 11, section 12, section 14, sub-section (3) of section 24, and section 27C, and includes tax payable at the compounded rate under sub-section (3) of section 16 or [sub-section (3A) , or sub-section (3B) , of section 16 or sub-section (4) of section 18] [Substituted w.e.f. 01.08.2006 by S. 12(1) (f) of WB Act XVIII of 2006 for 'sub-section (4) of section 18'.], in respect of any sale, or purchase, of goods, or execution of works contractor, made by him West Bengal;
