Amendment status not verified — confirm the current text below against the official source.
Every dealer liable to pay tax under section 10 and registered under sub- section (2) of section 24 shall, in addition to the tax payable under any other provision of this Act, be also liable to pay tax on all his purchases in West Bengal of taxable goods from a dealer who is not registered under this Act for use of such goods in West Bengal for the purpose of carrying on his business, after deducting therefrom such purchases which are shown to the satisfaction of the Commissoiner to have taken place in the course of import of goods into, or export of the goods out of, the territory of India within the meaning of section 5 of the Central Sales Tax Act, 1956. Incidence of tax on purchase of raw jute. Contingent liability to pay tax on purchase. West Ben. Act XLIX of 1994. 74 of 1956. PART HI] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 13 The West Bengal Value Added Tax Act, 2003. (Chapter 111.—Incidence and levy of tax—Sections 13, 14.)