Section 10(2) in West Bengal Value Added Tax Act, 2003
(2)Every dealer to whom the provisions of sub-section (1) do not apply and whose gross turnover of sales calculated from the commencement of the year ending on the date immediately before the appointed day, exceeds the taxable quantum, as applicable to him under the West Bengal since Tax Act, 1994, on the last day of such year shall, in addition to the tax, if any, payable by him under any other provisions of this Act, be liable to be tax under this Act on all his sales, other than those referred to in section 14, effected on and from such appointed day.
