Section 2(18)(a) in West Bengal Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 2(18)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(18)(a) in West Bengal Value Added Tax Act, 2003

(a)paid or payable under the Act, other than under section 11, by a registered dealer, [other than those enjoying composition under subsection (3) , 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) (c) (i) of WB Act XVIII of 2006 for' other than those enjoying composition under sub-section (3) of section 16 or sub-section (4) of section 18'.] to a registered dealer, or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, at the time of purchasing taxable goods, other than such taxable goods as may be prescribed, during that period,

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State of West Bengal - Subsection

Section 2(18)(a) in West Bengal Value Added Tax Act, 2003