Section 18(1)(a) in West Bengal Value Added Tax Act, 2003
(a)at the rate of four per centum, where goods represents those specified in section 14 of the Central Sales Tax Act, 1956; and(aa)[ at the rate of four per centum, where goods represents those involved in printing of materials, and] [Inserted by S.6(5) (a) of WB Act XIII of 2005 w.e.f. 01.5.2005.]