Section 4(1) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(1)Subject to the provisions of this Act, there shall be levied a tax under this Act which shall be payable by a dealer or an importer other than a dealer, on the entry of all or any specified goods into a local area for consumption, use or sale therein, on his taxable turnover of imports, or on the quantity or weight of any specified goods as may be notified by the State Government, at such rate or rates as may be specified under sub-section (2).Explanation. - Where any specified goods are consumed, used or sold in a local area by a dealer or an importer other than a dealer, it shall be presumed, unless the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein.
