Section 30B in West Bengal Value Added Tax Act, 2003
30B. Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sale.
- If, in the opinion of the State Government, it is necessary to obtained information relating to transfer of goods otherwise than by way of sale in West Bengal, it may, by notification, call upon dealers or such class or classes of dealers as may be specified in the notification to furnish such information relating to such goods in such manner, at such intervals, for such period and to such authority, as may be specified in the notification.
