THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER IV : Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

30F. Statements to be furnished by casual dealers.

A casual dealer liable to pay tax under section 15, shall in the prescribed manner, submit a statement in writing giving his permanent residential address and particulars of such sale or purchase along with receipted copy of challan as proof of payment of tax for such sale or purchase to the Commissioner.";