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Total turnover

own account and also on behalf of his principal. [Gujarat Value Added Tax Act, 2005, s. 2(34)

State Government

s. 2(m)] Means the Government of West Bengal. [West Bengal Value Added Tax Act, 2003, s. 2(44)] Means the State Government

Special Commissioner

Commissioner appointed under sub-s. (1) of s. 4. [West Bengal Value Added Tax Act, 2003, s. 2(43)]

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Sale in West Bengal

in the course of inter-State trade or commerce. [West Bengal Value Added Tax Act, 2003, s. 2(40)]

Registered

Dictionary, p. 1224. Means registered under s. 24. [West Bengal Value Added Tax Act, 2003, s. 2(38)] Registered, used with reference

Raw materials

include fuels for the purpose of generation of electricity. [Gujarat Value Added Tax Act, 2003, s. 2(19)] Raw materials, ought to

Raw jute

lose or packed in drums or bales. [The West Bengal Value Added Tax Act, 2003, s. 2(36)]

Provisional dealer

certificate under sub-s. (1) of s. 30. [The West Bengal Value Added Tax Act, 2003, s. 2(33)]

Provisional certificate

person under sub-s. (1) of s. 30. [The West Bengal Value Added Tax Act, 2003, s. 2(32)]

Works contract

furnishing, improving, processing, treating or adapting any goods. [West Bengal Value Added Tax Act, 2003, s. 2(57)]

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