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[Cites 0, Cited by 0] [Section 4(5)] [Section 4] [Entire Act]

State of West Bengal - Subsection

Section 4(5)(b) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012

(b)turnover of imports relating to entry of specified goods into a local area, if it is proved to the satisfaction of the Commissioner that such goods have been purchased in the same form against a tax invoice, or invoice, or bill issued under the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, by a dealer registered under the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, as the case may be;