concern in the nature of trade, commerce, manufacture or execution of works contract, whether or not such trade, commerce, manufacture, execution of works contract, adventure ... inter-State trade of commerce or in the course of export out of the territory of India] [Substituted w.e
inter-State trade of commerce within the meaning of section 3 of the Central Sales Tax Act, 1956; or (e) use as containers or packing ... inter-State trade of commerce within the meaning of section 3 of the Central Sales Tax Act, 1956; or (e) use as containers or packing
have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales ... goods which are zero-rated as specified in Schedule AA;] [Inserted w.e.f. 01.04.2006 by S. 12(6) (a) of WB Act XVIII
have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales ... payable by casual dealer as referred to in sub-section e) , shall be levied at the rate of tax applicable to the sale of such
Omitted by West Bengal Finance Act, 2005 w.e.f. 2005.] (iii) of goods, being the containers or other packing material for packing ... XIII of 2005 w.e.f. 1.4.2005.] where- (i) the rates of tax on principal inputs are higher than the rates
Levy of tax on turnover of purchases.] [Substituted w.e.f. 01.08.2006 by S. 12(7) of WB Act XVIII ... have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales
