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)(e) in West Bengal Value Added Tax Act, 2003 (e)a dealer who sells goods within the meaning of section 3 of the Central Sales Tax Act, 1956; or