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mahesh@mdassociates.in +080 - 40996082 M Durga & Associates Chartered Accountants Established 2008


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West_Bengal_Value_Added_Tax_Act,_2003

Section / Rule Number Content


70 Maintenance of accounts by transporter, carrier or transporting agent, and inspection
71 Entry into the place of, and search and seizure of accounts of, a transporter, carrier or transporting agent
72 Power of the Commissioner to stop delivery of goods and seizure of such goods

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