The West Bengal Sales Tax Act, 1954State Act of West Bengal · Act 4 of 1954
(7) Every dealer registered under this Act shall submit Returns to the prescribed authority manner, for prescribed.
returns of turnover in such periods and by such dates as may be of tax.
Such and
(2) The dealer shall, before submitting any return of turnover referred to_in sub-section (1), pay into a Government treasury or the Reserve Bank of India, the amount of tax due under this Act according to such return and furnish along with the return a receipt from such treasury or Bank showing payment of such amount.