Restriction on transport of any consignment of goods despatched from any place outside West Bengal.
99. (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 subrule (2) despatched from any place outside West Bengal from any railway station, steamer station, port, airport or post office in West Bengal or across or beyond the notified area of a checkpost or any other place. Explanation.- For 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, purchases of which are liable to tax under section 11.
(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.
|