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[Cites 0, Cited by 0] [Section 18(4)] [Section 18] [Entire Act]

State of West Bengal - Subsection

Section 18(4)(b) in West Bengal Value Added Tax Act, 2003

(b)making sale in the course of import of the goods into, or export of the goods out of, the territory of India within the meaning of section 5 of the Central Sales Tax Act, 1956; or