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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER I : PRELIMINARY

Body 2. Definitions.-

(1) In these rules, unless there is anything repugnant in the subject or context,-

(ka) "National Electronic Funds Transfer" has the same meaning as in the procedural guidelines regarding National Electronic Funds Transfer System issued by the Reserve Bank of India as available in its web site http://rbidocs.rbi.org.in/rdocs/content/pdfs;