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Purchase Tax under west bengal Vat act

Dear Sir, As per W.B. Act purchase tax have to be paid for purchase from unregistered dealer for the goods which are not for direct use in the business. What are the VAT/tax implication for purchase of goods in outside the state. Suppose we have a project site at Orissa where we are not registered dealer. we purchased some materials & used it in the site. What will be the tax treatment & how the purchase has to be shown in Vat return (Form 14)?

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