DEMO|

The West Bengal Sales Tax Act, 1994
Chapter I : PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,-

(34) "Specified purchase price", in relation to any period, means the aggregate of the purchase prices or parts of purchase prices paid or payable by a dealer during such period in respect of purchases liable to tax under section 13, after deducting therefrom the amount, if any, refunded to the dealer by the seller in respect of any such purchase of goods returned to the seller;