Section 8(1) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(1)In respect of entry of any consignment of specified goods into a local area by or on behalf of a dealer or an importer other than a dealer for consumption, use or sale therein, the dealer or the importer other then a dealer shall make a declaration in such form, in such manner and containing such particulars relating to entry of such goods, as may be prescribed and such a declaration shall be carried along with the specified goods till such goods reach the destination within the local area.
