Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 16(3)] [Section 16] [Entire Act] State of West Bengal - Subsection Section 16(3)(a) in West Bengal Value Added Tax Act, 2003 (a)if his gross sales in the year ending on the day preceding the appointed day does not exceed fifty lakh rupees ; or