THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER V: PAYMENT OF NET TAX OR ANY OTHER TAX, INTEREST, PENALTY, FURNISHING OF RETURNS, AND DEDUCTION OF AMOUNT AT SOURCE TOWARDS PAYMENT OF TAX, ETC

35. Exemption from payment of interest

Notwithstanding anything contained in section 33 or section 34 or section 34A, no interest shall be payable in such cases or under such circumstances and subject to such conditions, if any, as may be prescribed.