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[Cites 0, Cited by 0] [Section 2(39)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(39)(d) in West Bengal Value Added Tax Act, 2003

(d)any supply, by way of, or as part of, any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drinks (whether or not intoxicating) , where such supply or service, is for cash, deferred payment or other valuable consideration,