Amendment status not verified — confirm the current text below against the official source.
(1) Every dealer within the meaning of the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, who is liable to pay tax under this Act on entry of goods shall obtain registration under this Act in such manner, under such conditions and within such period as may be prescribed. 6 THE KOLKATA GAZETTE, EXTRAORDINARY. MARCH 31. 2012 [PAR r HI The West Bengal Tax on Entry of Goods into Local Areas Act, 2012. Declaration to be made by a dealer or an importer other than a dealer for entry of goods. Return and payment of tax by registered dealers. Payment of lax and security by dealers, and by importer other than dealer. (Chapter IV—Registration, return and payment of tae.—Sections 8-10.) (2) Every registered dealer within the meaning of the %Vest Bengal Value Added Tax Act. 2003. or the West Bengal Sales Tax Act. 1994. as on the appointed day, shall be deemed to be a dealer registered under this Act upon submitting an application to that effect in such manner, to such authority and within such period as may be prescribed.