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

State of Maharashtra - Subsection

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

(b)any registration certificate issued under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), being a registration certificate in force immediately before the appointed day shall, in so far as the liability to pay tax under sub-section (7) of section 3 of this Act exists, be deemed on the appointed day to be the certificate of registration issued under this Act, and accordingly the dealer holding such registration certificate immediately before the appointed day, shall, until the certificate is duly cancelled under this Act, be deemed to be a registered dealer liable to pay tax under this Act and all the provisions of this Act shall apply to him as they apply to a dealer liable to pay tax under this Act;