Section 10(1) in West Bengal Value Added Tax Act, 2003
(1)Every dealer, who is liable to pay tax immediately before the appointed day under any provision, other than section 15 of the West Bengal since Tax Act, 1994, and who would have continued to be so liable under the said Act on such appointed day had this Act not come into force, shall, in addition to the tax, if any, payable by him under any other provisions of this Act, be liable to pay tax under this Act on all his sales, other than those referred to in section 14, effected on and from such appointed day.
