Section 27C(3) in West Bengal Value Added Tax Act, 2003
(3)If the transferee, lessee or licensee is not a dealer registered under this Act and if the terrace on business from such part, division or unit, he shall, notwithstanding anything contained in section 10, section 11, or section 14, be liable to pay tax under this Act, and be liable for registration under section 24,from the date of such transfer.
