Amendment status not verified — confirm the current text below against the official source.
(1) Where the prescribed authority has found from the evidence adduced before it by the dealer that-no tax is leviable under this Act on the entry of any specified goods into the Calcutta Metropolitan Area on the ground that such goods are not intended to be consumed, used or sold in such Metropolitan Area, the prescribed authority shall grant a transport pass certifying that no tax is leviable under this Act on such specified goods and every specified goods to which such transport pass relates may be taken from one place to another throughout the Calcutta Metropolitan Area on production of such transport pass. (2) If the whole or any part of the goods referred to in sub-section (1) is consumed, used or sold in the Calcutta Metropolitan Area tax shall be levied and collected under this Act on so much of such goods as is consumed, used or sold in the Calcutta Metropolitan Area. CHAPTER V Search and Seizure Transport pass whets no tax is leviable.