Bare Acts › The West Bengal Value Added Tax Act, 2003

Section 13

Amendment status not verified — confirm the current text below against the official source.

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

Every registered dealer who is not liable to pay tax under section I I and section 12, shall be liable to pay tax on purchase of such goods and in such circumstances, as the State Government may, by notification in the Official Gazette, specify.