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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 225. Revalidation of declaration generated electronically under sub-section (1) of section 72.

The transporter shall, for the purpose of revalidation of the declaration generated by him electronically under sub-section(l) of section 72, make the application, as referred to in sub-section (lD) of section 72, electronically through the website, of the Commercial Taxes Directorate www.wbcomtax.gov.in.