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

State of West Bengal - Subsection

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

(y)"turnover of imports", used in relation to any registered dealer with reference to a period of time, means the aggregate of the import value of specified goods which the dealer brings or receives in any local area during the period for consumption, use or sale therein, and, used in relation to an unregistered dealer or importer other than a dealer, means the import value of a consignment of specified goods brought or received in any local area for consumption, use or sale therein, whether by the dealer or the importer other than a dealer himself or by any other person;