Section 80(14) in West Bengal Value Added Tax Act, 2003
(14)Subject to the provisions of sub-section (10) and sub-section (12) , if such transporter, carrier or transporting agent or person fails to produce the consignment note or the documents of like nature containing the declaration countersigned under sub-section (3) or sub-section (9) before the Commissioner or the authority referred to in sub-section (2) , as required under sub-section (4) within such time as may be specified in the consignment note or the documents of like nature containing the declaration, it shall be presumed that the goods so transported have been sold in West Bengal by such transporter, carrier or transporting agent or person, and he shall be deemed to be a dealer under this Act.
