Amendment status not verified — confirm the current text below against the official source.
Every dealer of specified goods shall, on or before the entry of such goods into the Calcutta Metropolitan Area, deliver, at a notified place, to the prescribed authority a declaration (in such form and containing such particulars as may be prescribed) relating to such goods : Provided that no such declaration shall be required to be made in relation to any specified goods which are exempted by sub-section (2) of section 6, section 7 or section 8 from the payment of any tax leviable under this Act.