Out put tax, in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax u/s. 10, s. 11, s. 12, s. 13, sub-s. (3) of s. 14, or sub-s. (3) of s. 24, or sub-s. (3) of s. 30 in respect of any sale, or purchase, of goods made by him in West Bengal. [The West Bengal Value Added Tax Act, 2003, s. 2(26)]
View Judgments Citing this Phrase View Acts Citing this Phrase