West Bengal Value Added Tax Act, 2003

An Act to levy tax on sale of goods in West Bengal on the basis of value added to such goods at each stage of sale of such goods and on purchases of certain goods in West Bengal in specified circumstances and to provide for matters connected therewith or incidental thereto. Whereas it is expedient to provide for the levy of tax on sale of goods in West Bengal on the basis of value added to such goods at each stage of sale of such goods and on purchases of certain goods in West Bengal in specified circumstances and to provide for matters connected therewith or incidental thereto; It is hereby enacted in the Fifty-fourth Year of the Republic of India, by the Legislature of West Bengal, as follows: -

Act number

Act 37 of 2003

Year

2003

Enacted on

27-12-2005

In force from

27 December 2004

Jurisdiction

West Bengal State Act

Subjects

Taxation

Read the full text of West Bengal Value Added Tax Act, 2003 section by section on LawLens.

Official source: India Code