In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben.Act XXXVII of 2003), the Governor is pleased hereby to make the following amendment in the West Bengal Value Added Tax Rules,2005, as subsequently amended (hereinafter referred to as the said rules):

Amendment

In the said rules, in CHAPTER VIA, in rule 30C, in sub-rule (3),omit the proviso.

2. This notification shall be deemed to have come into force with effect from the 1st dayof April, 2005.