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 8A(3)] [Section 8A] [Entire Act] State of West Bengal - Subsection Section 8A(3)(b) in West Bengal Value Added Tax Act, 2003 (b)he has been, prior to his retirement on superannuation from the service of the State Government, an Additional Commissioner or a Special Commissioner.