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SourceLaw Dictionary Browse Letter P

Provisional Dealer

Legal definition for Indian law research

Definition

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)]

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

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