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[Cites 0, Cited by 0] [Section 96(1)] [Section 96] [Entire Act]

State of Maharashtra - Subsection

Section 96(1)(d) in The Maharashtra Value Added Tax Act, 2002

(d)[ if any person or dealer has applied for registration under earlier law, before the appointed day but the registration certificate has not been granted before the appointed day or where any dealer who has become liable to pay tax under earlier law before the appointed day applies within the time provided for such application under earlier law but the application is made after the appointed day, then a registration certificate as provided under earlier law shall be duly granted to such person or dealer and for the purposes of all the provisions of this Act including the provisions contained in section 3, such person or dealer shall be deemed to be holding a valid certificate of registration which is in force immediately before the appointed day and all the provisions of this Act shall apply accordingly;] [Clause (d) was substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 55(2).]