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[Cites 0, Cited by 0] [Section 2(23)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(23)(d) in West Bengal Value Added Tax Act, 2003

(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;