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

State of West Bengal - Subsection

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

(a)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 already been subjected to tax under this Act in the same form;