Complex sentence: Alipurduar is a Sub-divisional town of Jalpaiguri district and is situated on the foothills of Hamalayas.This division occupies a key position as it acts as an important link between the Northeastern Region and the rest of the country and also as a gateway to Bhutan and Bangladesh.
Split into simpler sentences: Alipurduar is a Sub-divisional town of Jalpaiguri district and is situated in the foothills of the Hamalayas. The division occupies a key position; it acts as an important link between the Northeastern Region and the rest of the country and also as a gateway to Bhutan and Bangladesh.