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 121] [Entire Act] State of West Bengal - Subsection Section 121(1) in West Bengal Value Added Tax Act, 2003 (1)Nothing in the West Bengal Sales Tax Act, 1994, shall apply in relation to the goods which are governed by the West Bengal Value Added Tax Act, 2003, on and from the appointed day.