Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained elsewhere in this Act and subject to the conditions and restrictions as may be prescribed, no tax shall he levied on the entry of goods into a local area if it is shown to the satisfaction of the prescribed authority that such goods have already been subjected to tax in any other local area of the State under this Act, or that such goods have been purchased,- or procured. from any other local area of the State. Tax not to he levied more than once. 157 The West Bengal Stare Tax on Consumption or Use o Goods Act, 2001. [West Ben. Act (Sections (5-10.) Payment it tax. Government not to pay tax. Exemption from payment of tax. Security to be furnished in certain cases. Refund of security.