Section 4(2) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(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.
