- In the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, (West Ben. Act I of 2012.)(1)in section 4, in sub-section (5), for clause (b) and clause (c), the following clause shall be deemed to have been substituted with effect from 1st day of April, 2012:-"(b) turnover of imports of a dealer whose such turnover does not exceed rupees five lakh during a return period, subject to a maximum of total deduction of rupees twenty lakh in a year";(2)in section 18, in sub-section (1), in clause (c), for the words "maintenance of linking", the words "maintenance of infrastructure for linking" shall be deemed to have been substituted from the 1st day of April, 2012.
