Section 4 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
4. Incidence and levy of tax.
(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.(2)The State Government may, by notification, specify the rate of tax levied under this Act, which shall not exceed five per centum when such tax is levied on taxable turnover of imports, and different rate or rates of tax may be specified in respect of different specified goods, or for the different categories of consumption or use or sale of such specified goods, or for different local areas.(3)The State Government shall have regard to financial needs for development and facilitation of trade, commerce and industry in the local areas of the State while specifying the rate or rates of tax under sub-section (2).(4)Subject to such restrictions and conditions as may be prescribed, no tax under this Act shall be levied, and accordingly the import value of goods shall not be included in turnover of imports of a dealer or an importer other than a dealer, in respect of -(a)entry of specified goods dispatched, at the time of entry into a local area, directly to a place for immediate export of such goods out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956, from such place in the same form in which such goods have been entered into the local area;(b)entry of specified goods dispatched, at the time of entry into a local area, directly to a place outside the State in the same form in which such goods have been entered into the local area; and(c)such other entry of goods, either in full or in part, as may be prescribed.(5)The expression "taxable turnover of imports" as stated in sub-section (1) shall mean, in respect of a dealer or an importer other than a dealer liable to pay tax on the entry of specified goods into a local area for consumption, use or sale therein, that part of his turnover of imports which remains after deducting therefrom -(a)turnover of imports relating to entry of specified goods into a local area, if it is proved to the satisfaction of the Commissioner that such goods have already been subjected to tax under this Act in the same form;(b)turnover of imports relating to entry of specified goods into a local area, if it is proved to the satisfaction of the Commissioner that such goods have been purchased in the same form against a tax invoice, or invoice, or bill issued under the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, by a dealer registered under the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, as the case may be;(c)turnover of imports relating to entry of specified goods into a local area where it is proved to the satisfaction of the Commissioner that such goods have been transported from within West Bengal from another place of business of such dealer or importer other than a dealer;(d)such other turnover of imports, either in full or in part, as may be prescribed.
