Section 7 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
7. Registration of dealers, and under certain conditions, of importer other than dealer.
(1)Every dealer within the meaning of the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, who is liable to pay tax under this Act on entry of goods shall obtain registration under this Act in such manner, under such conditions and within such period as may be prescribed.(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.
