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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,-

(14). "electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form as defined in clause (r) of sub-section (1) of section 2 of the Information Technology Act, 2000, and includes micro film or computer generated micro fiche;