Section 4

The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962State Act of West Bengal · Act 20 of 1962

(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.

bless Aot XLN of 1860_ The I,I7eet Bengal Taxes on Entry of Goods in Local 3 real Act, 1062 XX of 1962.]

(Sections 5-7.)

(2) All taxes wider 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.

(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

Act	The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962
Section	4
Jurisdiction	State of West Bengal
Status	In force as published by the source

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