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[Cites 0, Cited by 0] [Section 16A(1)] [Section 16A] [Entire Act]

State of West Bengal - Subsection

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

(b)sales of goods which are shown to the satisfaction of the Commissioner 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.