Section 47(3)(b) in West Bengal Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 47(3)] [Section 47] [Entire Act]

State of West Bengal - Subsection

Section 47(3)(b) in West Bengal Value Added Tax Act, 2003

(b)the deductions from the turnover of sales were claimed under subsection (1) of section 16 in such return, erroneously or otherwise, in excess of what is admissible under sub-section (1) of that section, or the deductions so claimed in such return are not supported by evidence referred to in sub-section (1) of that section, or

Legal Document View

Unlock Advanced Research with PRISMAI

State of West Bengal - Subsection

Section 47(3)(b) in West Bengal Value Added Tax Act, 2003