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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER I: PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,-

(9) "company" means a company as defined in section 3 of the Companies Act, 1956, and includes a body corporate or corporation within the meaning of clause (7) of section 2, or a foreign company referred to in section 591, of that Act;