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Section 4

The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955State Act of West Bengal · Act 26 of 1955

(1) Subject to the provisions of sub-section (3), there shall be levied on the entry of any goods specified under column 1 of the Schedule, in the local area specified in the corresponding entry under column 2 of the Schedule for consumption, use or sale in such local area, a tax at the rate specified in the corresponding entry in column 3 of the Schedule.

(2) All taxes under this Act, leviable on the entry of taxable goods in any local area, shall be payable by the dealer thereof to the State Government, in the prescribed manner.

The West Bengal Taxes on Entry of Goods in Local • Areas Act, 1955.

XXVI of 1955.]

(Sections 5-7.)

(3) No tax shall be levied under this Act on the entry of any taxable goods entering a local area in consignments below the size or the quantity notified by the State Government in this behalf in respect of such taxable goods.

Where this provision sits

ActThe West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955
Section4
JurisdictionState of West Bengal
StatusIn force as published by the source

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