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West Bengal Value Added Tax Act, 2003

Section / Rule Number Content


73 Restriction on movement of goods
74 Interception, detention and search of goods vehicles, load carried by a person and search of warehouse, etc
75 Stock of goods stored in undisclosed warehouse in contravention of section 73
76 Seizure of goods
77 Penalty for transporting goods in contravention of section 73 of section 81
78 Penalty for contravention of the provisions of second proviso to sub-section (1), or first proviso to sub-section (2), of section 76
79 Penalty for contravention of provisions of section 73 when goods transported are not available
80 Regulatory measures for transport of goods through West Bengal
81 Measures to prevent evasion of tax on sales within West Bengal
82 Exemption from operation of provisions of section 80 and section 81
83 Setting up of checkposts

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