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33 Interest for non-payment or delayed payment of net tax payable or for non-reversal of input tax credit or input tax rebate

34 Interest for nonpayment or delayed payment of assessed tax

34A Interest for failure to make payment of tax as referred to in clause (a) of section 118

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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,-

(20A). "interest payable" means the amount of interest payable under section 33 or section 34 or section 34A