Section 7(2) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(2)Every registered dealer within the meaning of the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, as on the appointed day, shall be deemed to be a dealer registered under this Act upon submitting an application to that effect in such manner, to such authority and within such period as may be prescribed.
