State Act
Section 8. Goods not originally meant for consumption, use or sale in a local area subsequently consumed, used or sold therein.
The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955
This Act was repealed on a date we do not have by the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 (20 of 1962), s.24(1); it may still apply to matters that began before then.
8. Where a transport pass has been granted under sub-section (2) of section 6, in respect of any taxable goods entering a local area, on the ground that such goods were not for consumption, use or sale in such local area and the assessment was nil, then, such goods or any part thereof shall not be subsequently consumed, used or sold in such local area unless a revised bill of entry in such form and containing such particulars as may be prescribed is delivered to the prescribed authority and the tax leviable under this Act is assessed and paid. Explanation.—In cases as aforesaid, tax shall be levied as if the taxable goods or so much thereof as is intended to be consumed, used or sold in the local area has entered the local area for consumption, use or sale therein.