Section 16(1)(b) in West Bengal Value Added Tax Act, 2003

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State of West Bengal - Subsection

Section 16(1)(b) in West Bengal Value Added Tax Act, 2003

(b)sales of goods which are shown to the satisfaction of the Commissioner not to have taken place within West Bengal, or to have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, or in the course of import of the goods into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act;

(ba)[ sales of goods which are zero-rated as specified in Schedule AA;] [Inserted w.e.f. 01.04.2006 by S. 12(6) (a) of WB Act XVIII of 2006.]

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State of West Bengal - Subsection

Section 16(1)(b) in West Bengal Value Added Tax Act, 2003