Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provisions of sub-section (3), there shall be levied on the entry of any goods specified under column 1 of the Schedule, in the local area specified in the corresponding entry under column 2 of the Schedule for consumption, use or sale in such local area, a tax at the rate specified in the corresponding entry in column 3 of the Schedule. (2) All taxes under this Act, leviable on the entry of taxable goods in any local area, shall be payable by the dealer thereof to the State Government, in the prescribed manner. The West Bengal Taxes on Entry of Goods in Local • Areas Act, 1955. XXVI of 1955.] (Sections 5-7.) (3) No tax shall be levied under this Act on the entry of any taxable goods entering a local area in consignments below the size or the quantity notified by the State Govern- ment in this behalf in respect of such taxable goods.