In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendment in the West Bengal Value Added Tax Rules, 2005, issued with this Department notification No. 788-F.T. dated the 31st March, 2005, as subsequently amended (hereinafter referred to as the said rules):-
Amendment
In the said rules, in Chapter VI, in Part I, in rule 26R, after clause (c), insert the following clause:-
"(d) Numaligarh Refinery Limited,".
2. This notification shall be deemed to have come into force with effect from the 1st day of April, 2012.
By order of the Governor,
RAJSEKHAR BANDYOPADAYAY,
Additional Secretary to the Government of West Bengal