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West_Bengal_Value_Added_Tax_Act,_2003

Section / Rule Number Content


10 Incidence and levy of tax
11 Incidence of tax on purchase of raw jute
12 Contingent liability to pay tax on purchase
13 Omitted
14 Liability to pay tax on transfer of property in goods involved in the execution of work contract
15 Liability of a casual dealer to pay tax
16 Levy of tax on sales
17 Levy of tax on turnover of purchases
18 Levy of tax on contractual transfer price
19 Power of the State Government to fix rates of tax on sale of goods specified in Shedule 'D'
20 Power of the State Government to amend Schedules
21 Tax-free sale of goods
22 Input tax credit or input tax rebate by a registered dealer
22A. Penalty for false claim of input tax credit or input tax rebate
22B. Penalty for issue of tax invoice without sale or without delivery of goods


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