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THE WEST BENGAL VALUE ADDED TAX ACT, 2003 : SCHEDULE
PART ONE : GENERAL PROVISIONS

Body 1. Definitions.- In these rules, unless the context otherwise requires,-

(a) "certificate" except in rules 7, 44, 65 and sub-rule (2) of rule 66, means the certificate referred to in sub-section (2) of section 55 in respect of any dealer or any other person referred to in that section;