Section 93(10) in West Bengal Value Added Tax Act, 2003
(10)Whoever abets any of the offences mentioned in sub-section (2) , subsection(3) , sub-section (3A) , sub-section (5) , sub-section (6) , sub-section (7) ,shall, is the act of offence is committed in consequence of the abatement, be punishable with the same punishment as provided for the offence.
