Section 3(2) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(2)For the purposes of this Act, and specifically for the matters referred to in sub-section (1), the authorities or other persons under the West Bengal Sales Tax Act, 1994 or the West Bengal Value Added Tax Act, 2003, shall have the same powers similar to the powers they are authorised to exercise under the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax Act, 2003, as the case may be, and the rules made thereunder, so far not inconsistent with any provision of this Act and the rules made thereunder.
