Section 18(1) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(1)The proceeds of the levy under this Act, net of the cost of collection and incidental expenses, shall be utilized for the development or facilitating the trade, commerce and industry in the State which shall include the following:-(a)construction, development and maintenance of roads and bridges for linking the market and industrial areas;(b)construction, development and maintenance of transport hubs and cold storage facilities wherever possible;(c)construction, development and maintenance of linking the markets and industrial areas to railway stations, ports, waterways and airports, wherever possible;(d)construction, development and maintenance of railway over-bridges and sub-ways;(e)creating infrastructure for supply of electricity and water to industries and other commercial complexes;(f)creating, development and maintenance of other infrastructure for the furtherance of trade, commerce and industry in general;(g)providing finance, aids, grants and subsidies for creating, developing ' and maintaining pollution free environment in the concerned areas;(h)any other purpose connected with the development of trade, commerce and industry or for facilities relating thereto;(i)providing finance, aids, grants and subsidies to local bodies and State Government agencies for the purposes specified above.
