Section 25(1) in West Bengal Value Added Tax Act, 2003
(1)For carrying out the purposes of section 73, section 80, section 81, every transporter, carrier or transporting agent operating lease transporting business in West Bengal for transporting any consignment of goods into, or outside, or within, West Bengal shall apply and obtain from the Commissioner a certificate of enrolment in such manner, and within such time, as may be prescribed.
