Section 23(1) in West Bengal Value Added Tax Act, 2003
(1)No dealer who has become liable to pay tax under [section 10, or section 11, or section 14] [Substituted w.e.f. 01.08.2006 by S. 12(10) (a) of WB Act XVIII of 2006 for 'section 10, or section 11, or section 14, or sub-section (3) of section 27C'.], shall carry on business as a dealer unless he gets himself registered:Provided that the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time as specified in sub-section (2) , for such registration, is engaged in such business, and where such application has not been disposed of:[Provided further that where a dealer has become liable to pay tax under the provisions of section 10 and deals in only such goods as specified in Schedule A, such dealer may, notwithstanding anything contained in this subsection, carry on business without getting himself registered.] [Inserted by S.6(6) (a) of WB Act XIII of 2005 w.e.f. 01.4.2005.]
