29A. Enrolment of transporter, carrier or transporting agent

For carrying out the purposes of section 68, section 72 and section 73, every transporter, carrier or transporting agent operating his transport business in West Bengal of transporting and consignment of taxable goods into, or outside or within, West Bengal shall obtain a certificate of enrolment in such manner and within such time, as may be prescribed, from the commissioner.

EXPLANATION.- For the purpose of this section or section 62A, the expression "taxable goods" shall mean all goods excluding those goods sales of which are tax-free under section 24, but including raw jute, purchases of which are liable to tax under section 12.