Section 84(4)(a) in West Bengal Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 84(4)] [Section 84] [Entire Act]

(a)the expression "provisional assessment" means-

(i)provisional assessment for tax and imposition of penalty under section 45,

(ii)determination of interest under section 50, or

(iii)rectification of mistake in determination of interest under section 51;

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