Section 10(8) in West Bengal Value Added Tax Act, 2003
(8)Every dealer who has become liable to pay tax under the section, shall continue to be so liable unto the expiry of three consecutive years commencing on and from the appointed day and such further period after the date of such expiry as may be prescribed, during each of which, -(a)he has not effected any sale of goods imported by him from outside into West Bengal; or(b)his turnover of sales has failed to exceed the taxable quantum referred to in clause (b) of sub-section (3), and on expiry of such three years or such further period, his liability to pay such tax shall cease:Provided that where a dealer has become liable to pay tax under subsection (6) or sub-section (7) and has not separately incurred liability to pay tax under the sub-section (3) , he shall continue to be so liable until his liability ceases under section 14 or under the Central since Tax Act, 1956, as the case may be.
