Amendment status not verified — confirm the current text below against the official source.
136 The West Bengal Luxury Tax Act, 1994. XV of 1994.] 45 of 1860. (Sections 3-5.) (B) transport charges and insurance charges, if any, for carrying such luxuries to any premises, godown, warehouse or any otherplace fordelivery to a wholesaler, dealer, retailer, distributor or any other person; (n) "year" means the year commencing on the first day of April.