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        The_West_Bengal_Value_Added_Tax_Rules,_2005 Section / Rule Number   Content Act / Rule Name 17 Form and manner of application for certificate of enrolment under sub-section (1) of section 25, and issue, amendment and cancellation of such certificate of enrolment 18 Imposition and demand of penalty for the failure of a transporter, carrier or transporting agent to make application for enrolment

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