DEMO|

2(8) "Commissioner"

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2(1)(c) "appropriate assessing authority"

2(1)(g) "Assistant Sales Tax Officer"

2(1)(h) "Assistant Commissioner"

100 Procedure for transport from railway station, steamer station, port, airport, or post office, of any consignment of goods despatched from any place outside West Bengal

103 Procedure for transporting consignments of goods across or beyond a checkpost other than a railway station, steamer station, etc

104 Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal

108 Restrictions on, and conditions for, transport of any consignment of goods by casual dealer, dealer or any other person, from any place in West Bengal referred to in section 73 to any place outside West Bengal referred to in section 81

110B. Selection of registered dealers for issue of forms of way bills in electronic form and generating such way bills electronically by such selected registered dealers.-

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NOTIFICATION No. 68–F.T. Dated 15th January 2009.

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114. Copy of way bills retained by Sales Tax Officer or Assistant Sales Tax Officers posted in checkposts or elsewhere to be forwarded to appropriate assessing authority.-Effective upto 15th January 2009

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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XII : Restrictions on and procedures for transport of any consignment of goods, regulatory measures for movement of such goods through West Bengal, interception, search, seizure and penalty for contravention, certain measures to prevent evasion of tax on sales within West Bengal.

Body 114. Copy of way bills retained by Sales Tax Officer or Assistant Sales Tax Officers posted in checkposts or elsewhere to be forwarded to appropriate assessing authority.

The original copy of each duly endorsed way bill retained by any the Joint Commissioner or Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer in the checkpost or elsewhere under rule 100, rule 103, or rule 104, or rule 108 for such period, and within such time, as the Commissioner may specify, shall be forwarded to such authority as the Commissioner may direct.