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01 West Bengal Sales Tax Act, 1994. Incidence and levy of tax. The West Bengal Tax on any of Goods into Local Areas Act, 2012. (Chapter IL—Applicability of provisions of West Bengal Value Added Tax Act, 2003 or West Bengal Sales Tax Act, 1994.—Section 3.—Chapter 11L—Levy and collection of tax.—Section 4.) (2) Words and expressions used and not defined in this Act but defined in the West Bengal Sales Tax Act. 1994. or the West Bengal Value Added Tax Act. 2003. shall have the same meansings as respectively assigned to them in that Acts to the extent they are not inconsistent with this Act and the rules made thereunder. CHAPTER II Applicability of provisions of West Bengal Value Added Tax Act, 2003 or West Bengal Sales Tax Act, 1994.