The Tantric scriptures mention that if a sadhaka (spiritual practitioner) worships Goddess Tara at Kali’s seat in Udaypur, and Goddess Kali at Tara’s seat in Tarapith—while meditating on the mantra,
या काली सा तारा,
या तारा सा काली
–
‘যা
কালী সা তারা, যা
তারা সা কালী’ –
“Yā Kāli Sā Tārā, Yā
Tārā Sā Kāli” (“She who is Kali is also Tara; she who is Tara is also Kali”)
— only then can he attain mantra siddhi (spiritual
perfection) and become a great sage.
According to the Gupta Chinachara Tantra, about one krosh
(roughly 2 miles) north of Tarapith, at Udaypur, lies the seat of Goddess Kali.
There, Goddess Tara herself faces south. In other words, Tara and Kali face
each other, as if in eternal communion.
Local legend says that once upon a time, the two goddesses
could actually be see each other and devotees too could see them directly.