Amendment status not verified — confirm the current text below against the official source.
(1) Where a tax invoice has been issued and the amount shown as tax charged in the tax invoice exceeds the tax chargeable under this Act in respect of that sale, the registered dealer making the sale shall provide the purchaser with a credit note containing such requisite particulars as may be prescribed. 28 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART The West Bengal Value Added Tax Act, 2003 Provisional assessment. (Chapter VI/.—Provisional assessment and assessment upon hearing and determination of interest—Section 45.) (2) Where the tax invoice has been issued and the tax chargeable under this Act in respect of the sale exceeds the amount of tax charged in that tax invoice, the registered dealer making the sale shall provide the purchaser with a debit note containing such requisite particulars as may be prescribed. (3) In case of goods returned or rejected by the purchaser, a credit note shall be issued by the dealer making the sale to the purchaser, and a debit note will be issued by the purchaser to the dealer making the sale, containing such requisite particulars as may be prescribed. CHAPTER VII Provisional assessment and assessment upon hearing and determination of interest.