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        The_West_Bengal_Value_Added_Tax_Rules,_2005 Section / Rule Number   Content Act / Rule Name 121 Manner of furnishing declaration by transporter at the first check post in West 122 Countersigning of the declaration in respect of goods transported through West Bengal 123 Endorsement of countersigned declaration at the last check post in West Bengal 124 Interception, detention and search of goods vehicle for verification under section 80

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