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[Cites 0, Cited by 0] [Section 116(1)] [Section 116] [Entire Act]

State of West Bengal - Subsection

Section 116(1)(a) in West Bengal Value Added Tax Act, 2003

(a)to be deferred in the prescribed manner and under such restrictions and conditions as may be prescribed where such registered dealer is entitled to continue to enjoy such deferment under clause (a) of subsection (1) of section 118; or