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[Cites 0, Cited by 2] [Section 2(1)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(1)(g) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012

(g)"dealer" means a dealer under the West Bengal Value Added Tax Act, 2003, or under the West Bengal Sales Tax Act, 1994, as the case may be, and includes -
(i)a handling or delivery agent or an agent acting in any manner on behalf of the principal, or any other person who takes delivery or is entitled to take delivery of goods on behalf of a dealer on its entry into a local area,
(ii)where specified goods entering any local area have been dispatched to such local area by rail, road, water, air or post, and the consignee of such specified goods does not take delivery of such goods upon entry and such specified goods are sold under the provisions of any other law, the purchaser or any other person who takes delivery of such goods on his behalf;