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 108A(1)] [Section 108A] [Entire Act] Union of India - Subsection Section 108A(1)(b) in The Customs Act, 1962 (b)any authority of the State Government responsible for the collection of value added tax or sales tax or any other tax relating to the goods or services; or