Section 80(1) in West Bengal Value Added Tax Act, 2003
(1)When a goods vehicle, transporting any goods, other than goods specified in Schedule A as tax-free, enters into West Bengal, and such vehicle transporting such goods is found for any place outside West Bengal, the transporter, carrier or transporting agent or any other person transporting such goods, shall have to make, in the prescribed manner, the declaration on the body of the consignment note or on a document of like nature that the goods being so transported in his vehicle shall not be unloaded, delivered or sold in West Bengal and he shall also specify in such declaration that name of the last checkpost through which the vehicle transporting such goods shall move outside West Bengal:Provided that if there is any possibility of transhipment in West Bengal of the goods so carried by such transporters, carrier or transfer ingredient or any other person, he shall also declare the same on the body of the consignment note or on the document of like nature while making this preparation and shall, thereafter, notably in the particulars of the new vehicle when such transhipment is actually made even when, after leaving the first checkpost, any transhipment of such goods is made by such transporter, carrier or transporting agent or any other person, under any compelling circumstances:Provided further that the provisions of this sub-section shall not apply where the transporter, carrier of transporting agent or any other person transporting such goods proves to the satisfaction of the Commissioner for such as the authority is maybe prescribed, that the transporter such goods insert vehicle is in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956, to such country as the State Government may by notification specify.
