Section 6 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
6. Power to exempt tax.
(1)The State Government may, if it is necessary so to do in public interest, by notification, exempt, either in full or in part, the tax payable under this Act by any specified class of dealers or importers other than a dealer or on any class of specified goods.(2)Any exemption notified under sub-section (1) may be subject to such restrictions and conditions as may be specified in the notification.(3)The State Government may, by notification, withdraw, cancel or vary any notification issued under sub-section (1), with prospective or retrospective effect.
