Section 10(4) in West Bengal Value Added Tax Act, 2003
(4)Every dealer who has been registered under sub-section (2) of section 24 for his application under clause (b) of sub-section (1) of that section, on any date prior to the date on which his turnover of sales exceeds the taxable quantum referred to in clause ( b) of sub-section (3) , he shall be liable to pay tax on all his sales from the date of such registration.
