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 115] [Entire Act] State of West Bengal - Subsection Section 115(b) in West Bengal Value Added Tax Act, 2003 (b)in the course of import of the goods into, or export of the goods out of, the territory of India;