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[Cites 0, Cited by 0] [Section 2(7)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(7)(b) in West Bengal Value Added Tax Act, 2003

(b)an owner or lessee or occupier of a warehouse who fails to disclose the name and address of the owner of any goods stored at his warehouse or fails to satisfy the Commissioner that such goods are for his personal use or consumption, and such transporter, carrier or transporting agent, or owner or lessee or occupier of a warehouse, shall be deemed to have purchased such goods on his own account;