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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(1)(q) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012

(q)"receive", in the context of receiving of goods, means to take delivery or possession of any goods, whether actual or constructive, or cause the goods to be received by any other person;