(1) No dealer, casual dealer, or any other person shall, except in the manner prescribed in rule laid down in this Part or Part-II of this Chapter, transport any consignment of goods except the consignment of goods of the nature or value specified in sub-rule (2) despatched from any place outside West Bengal from any railway station, steamer station, port, air port or post office in West Bengal or across or beyond the notified area of a checkpost or any other place.

Explanation.-or the purpose of sub-rule (1), 'goods' shall mean goods other than those goods sales of which are tax-free under section 21, but including raw jute

(2) The provisions of rule 100, rule 101 or rule 102 shall not apply to a consignment of goods-

(a) where such consignment of goods being transported by any person or on his account is his personal effects; or

(b) where such consignment of goods is of tea being transported by any banking company as defined in the Banking Regulation Act, 1949 (10 of 1949) or on account of such banking company; or

(c) Where such consignment of goods is of-

(i) printed materials including diary, calendar, brochure, leaflet or pamphlet not meant for sale;

(ii) gold, or precious stones including pearls (real, artificial or cultured);

(iii) pure silk cloth made in India;

(iv) radioisotope or radio-pharmaceutical item;

(v) exposed cinematographic film; and

(vi) cotton yarn.

(d) where such consignments of goods is consigned by defence group under the Ministry of Defence, Government of India;

(e) where such consignment of goods is for bond to bond transfer by customs group where the goods are moved under seal of Customs Department subject to the submission of declaration in duplicate, for counter-signature by check post authority at the time of entry of the goods, in the following format:-

DECLARATION
Original/Duplicate

[See clause (e) of sub-rule (2) of rule 99]

In accordance with the provision of clause (e) of sub-rule (2) of rule 99 of West Bengal Value Added Tax Rules, 2005, I/We hereby declare that the following consignment of goods is to be imported into West Bengal through ........................................ (the name of the checkpost) check post for despatch to........................................ (name of the place outside West Bengal) otherwise than by way of sale or delivery in West Bengal.

(a) Description of goods:

(b) Quantity:

(c) Value:

(d) Name and address of the consignor:

(e) Consignor's invoice No. and date:

(f) Bill of lading or Air Note No. and date:

(g) Place from which the goods are despatched:

I/We hereby declare that I/We am/are a dealer/not a dealer under the West Bengal Value Added Tax Act, 2003 and the information and the statement given herein are true to the best of my/our knowledge.

I/We also undertake immediately to pay tax in the event of any sale of such goods in West Bengal.