Section 4(4)(a) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(a)entry of specified goods dispatched, at the time of entry into a local area, directly to a place for immediate export of such goods out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956, from such place in the same form in which such goods have been entered into the local area;