Section 4(a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(a)is also covered by one or more entries other than entry 1 in the Schedule and [the rate of tax under such entry or any of such entries is higher than that in entry 1, or] [Words and figure substituted for the words 'the rate of tax under said entry, or' by W.B. Act 29 of 1994.]
