Amendment status not verified — confirm the current text below against the official source.
In this Act, unless there is anything repugnant in the subject or context,— (a) "dealer" used in relation to any taxable goods entering a local area means a person,— (i) who either on his own account or on account of a principal, causes such entry, or (ii) who takes delivery or is entitled to take delivery of such goods on such entry; Explanation 1.—When the consignor or consignee of any taxable goods entering a local area nominates, according to such rules as may be prescribed, a person to be the dealer for the purposes of this Act, such person shall be deemed to be a dealer in relation to such taxable goods; Explanation 11.—When the consignee of any taxable goods entering a local area despatched to such local area by rail, water, air or post does not take delivery of such goods upon such entry and the goods are sold under the provisions of any law, the buyer who takes delivery of such goods upon the goods being so sold, shall be deemed to be the dealer thereof; Short title, extent and commence- ment. Interpre- tation. Autho- rities. 2 The West Bengal Taxes on Entry of Goods in Local Areas Act, 1955. [West Ben. Act (Sections 3, 4.) (b) "local area" used in telation to any taxable goods means the local area specified in the entry under column 2 of the Schedule, corresponding to such taxable goods; (a) "notified place" used in relation to any taxable goods means— any railway station, steamer station, airport, Post Office or any other place whatsoever, situate within the local area specified in the entry under column 2 of the Schedule, corresponding to such taxable goods and notified in this behalf by the State Government; (d) "prescribed" means prescribed by rules made under this Act; (e) "the Schedule" means the Schedule to this Act; (f) "taxable goods" means any goods specified under column 1 of the Schedule; (g) "using" used with respect to tea, includes blending; (h) "year" means the financial year commencing on the first day of April.