Amendment status not verified — confirm the current text below against the official source.
For carrying out the purposes of section 73, section 80, section 81, every transporter, carrier or transporting agent operating his transporting business in West Bengal of transporting any consignment of taxable goods into, or outside, or within, West Bengal shall obtain from the Commissioner a certificate of enrolment in such manner, and within such time, as may be prescribed. Explanation.— For the purposes of this section or section 70, the expression "taxable goods" shall mean all goods excluding those goods sales of which are tax-free under section 21.