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West_Bengal_Value_Added_Tax_Act,_2003

Section / Rule Number Content


97 Indemnity to Government servant
98 Returns etc. to be confidential
99 Clearance certificate
100 Permit for exhibition-cum-sale
101 Penalty for organising exhibition-cum-sale in contravention of section 100
102 Determination of certain disputed questions
103 to 108
109 Bar to proceedings in Civil Court
110 Manner of payment of tax, penalty, interest, etc
111 Power of Commissioner to collect statistics from dealers
112 Power of State Government to prescribe rates of fees
113 Power of State Government to engage any person, firm or company to collect certain information
114 Power of State Government to make rules
115 Saving in relation to sales outside West Bengal, inter-State sales and sales in course of import or export
116 Payment of tax in respect of industrial units enjoying Deferment, Remission and Tax Holiday
117 Penalty for contravention or misuse of provisions of section 116
118 Measures for registered dealer holding eligibility certificate under West Bengal Sales Tax Act, 1994
119 Special provisions for way bills, rules, regulations, notifications or orders issuedunder West Bengal Sales Tax Act, 1994
120 Option to make payment of deferred tax at discounted rate
121 West Bengal Sales Tax Act, 1994 not to apply on commodities governed by the West Bengal Value Added Tax Act, 2003
122 Power to remove difficulties
123 Amendment of West Ben. Act XLIX of 1994