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The West Bengal Sales Tax Rules, 1995
Chapter XV - Part II : Procedure for transport of any consignment of goods through West Bengal and interception, detention and search of goods vehicle

Body 223. Manner of making declaration by a transporter for the purpose of transporting goods in a goods vehicle through West Bengal and production of declaration before the prescribed authority.-

The provisions of rule 121 of the West Bengal Value Added Tax Rules, 2005 shall, in so far as they are not inconsistent with the provisions of the West Bengal Sales Tax Act, 1994 and the rules framed thereunder, mutatis mutandis, apply for the purpose of sub-section (1) of section 72.