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The_West_Bengal_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


17. Tax payable by a dealer
18. Input Tax Credit
19. Input tax credit for stock on the date of commencement of this Act
20. Payment of tax
21. Filing of return
22. Assessment on failure to deposit tax
23. Self Assessment
24. Assessment
25. Assessment in case of avoidance or evasion of tax
26. Escaped assessment
27. Audit of the dealer
28. Assessment in case of a casual trader
29. Assessment in special cases
30. Assessment of a dissolved firm
31. Rounding–off of tax, interest and penalty
32. Want of form not to affect proceedings
33. Rectification of a mistake
34. Reopening of ex–parte assessment
35. Stay of proceeding
36. Determination of disputed questions
37. Transfer of cases

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