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