Section 116(1) in Meghalaya Value Added Tax Act, 2003
(1)Any registration certificate issued under the Meghalaya (Sale Tax) Act, the Meghalaya Purchase Tax Act, being a registration certificate in force immediately before the appointed day shall in so far as the liability to tax under subsection (1) of Section 3 of this Act exists, be deemed on the appointed day to be the certificate or registration issued under the Act, and accordingly the dealer holding such registration certificate immediately before the appointment day, shall until the certificate is duly cancelled, be deemed to be a dealer liable to pay tax under this Act and to be registered dealer under this Act and all the provisions of this Act shall apply to him as they apply to a dealer liable to pay under this Act.
