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[Cites 0, Cited by 2] [Section 2(1)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(1)(k) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012

(k)"importer" includes a person who in any capacity brings, or causes entry of, any specified goods into a local area for consumption or use therein and a dealer;