..... [west bengal value added tax act, 2003, s. ..... with the provisions of the act and the rules made thereunder .....
partnership, partner and firm, shall have the mean-ings respectively assigned to them in the indian partnership act, 1932 (9 of 1932), west bengal value added tax act, 2003, s. 2(27).
..... [the west bengal horticultural nurseries (regulation) act, 2001, s. ..... orissa fruit nurseries (regula-tion) act, 1997, s. .....
..... [west bengal value added tax act, 2003, s. ..... [general clauses act, 1897 (10 of 1897), s. .....
..... [west bengal value added tax act, 2003, s. ..... [gujarat value added tax act, 2003, s. .....
input tax credit, or input tax rebate, in relation to any period, means the setting off of the amount of input tax, or part thereof, by a registered dealer against the amount of his output tax. [the west bengal value added tax act, 2003, s. 2(19)]
penalty dues, means the penalty found to be unpaid after the expiry of the date specified in the notice of demand, the west bengal value added tax act, 2003, s. 2(28).
principal officer, in relation to a company, means the secretary, manager, director or managing director of such company. [the west bengal value added tax act, 2003, s. 2(31)]
provisional certificate, means the certificate issued to a person under sub-s. (1) of s. 30. [the west bengal value added tax act, 2003, s. 2(32)]
special commissioner, means a special commissioner appointed under sub-s. (1) of s. 4. [west bengal value added tax act, 2003, s. 2(43)]