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Net Tax

Legal definition for Indian law research

Definition

Net Tax, in relation to any period, means - (a) in case of a registered dealer, the amount of output tax in excess of the input tax credit claimed by such registered dealer in accordance with the provisions of the Act and the rules made thereunder, (b) in case of any dealer other than a registered dealer, the amount of output tax. [West Bengal Value added Tax Act, 2003, s. 2(23)]

Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

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