Section 2(23) in West Bengal Value Added Tax Act, 2003
(23)"net tax", in relation to any period, means-(a)in case of a registered dealer, other than those referred to in subclause (c) and sub-clause (d) , the amount of output tax in excess of the net tax credit, as referred to in sub-section (17) of section 22, claimed by such a registered dealer in accordance with the provisions of this Act and the rules made thereunder,(b)in case of any dealer other than a registered dealer, the amount of output tax,(c)[in case of a registered dealer paying tax at a compound rate under sub-section (3) , sub-section (3A) , or sub-section (3B) , of section 16 or sub-section (4) of section 18, the amount of output tax,] [Substituted w.e.f. 01.08.2006 by S. 12(1) (e) (i) of WB Act XVIII of 2006 for '(c) in case of a registered dealer who has been allowed to pay tax at a compounded rate under subsection (3) of section 16 or sub-section (4) of section 18, the amount of output tax,'.](d)in case of a registered dealer, other than those referred to in subclause (a) and sub-clause (c) , enjoying deferment of payment of tax, or tax holiday, or remission of tax under clause (a) , clause (b) , or clause (c) [respectively of sub-section (1) of section 118] [Substituted w.e.f. 01.04.2005 by S. 12(1) (e) (ii) of WB Act XVIII of 2006 for 'respectively of section 118'.], the amount of output tax;
