Provisional dealer, means a person--
(a) who is not liable to be registered, or who is not registered under the Act, and
(b) who intends to set up an industrial unit in West Bengal for manufacture of taxable goods for sale in West Bengal, and
(c) who has been issued a provisional certificate under sub-s. (1) of s. 30. [The West Bengal Value Added Tax Act, 2003, s. 2(33)]
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