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Net Tax

a registered dealer, the amount of output tax. [West Bengal Value added Tax Act, 2003, s. 2(23)]

Tax stradle rule

good other than those specified in Sch. A. [West Bengal Value Added Tax Act, 2003, s. 2(47)]

Out put tax

goods made by him in West Bengal. [The West Bengal Value Added Tax Act, 2003, s. 2(26)]

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Tax-free goods

and 'taxable goods' means goods other than tax-free goods. [Maharashtra Value Added Tax Act, 2002, s. 2(30)]

Input tax

11 or section 12 or section 14. [The West Bengal Value Added Tax Act, 2003, s. 2(18)]

Tax Recovery Officer

State Government under sub-s. (4) of s. 55. [West Bengal Value Added Tax Act, 2003, s. 2(51)]

Value

Value, a relative term. The value of a thing may refer

Ensilage

compressing it while green and fresh in a pit or vat called a silo where it is kept covered from the

Earlier law

omitted to be done under the aforesaid Acts., the Gujarat Value Added Tax Act, 2003, s. 2(12).

Occupier

control over the affairs of the jute-mill. [The West Bengal Value Added Tax Act, 2003, s. 2(25)] The person residing in

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