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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,-

(20B). "jute" means the plant known botanically as belonging to the genus corchorous, and includes all the species of that genus, whether known commonly as pat, kosta, nalia, or by any other name, and also means the plant known botanically as hibiscus cannabinus or commonly known as mesta;