Section 10(7) in West Bengal Value Added Tax Act, 2003
(7)Any dealer who is liable to be tax under the Central Sales Tax Act, 1956 (74 of 1956) , shall, notwithstanding that his turnover of sales under the Act does not exceed taxable quantum referred to in clause (b) of sub-section (3) , also be liable to pay tax under this Act on all sales of goods effected by him on and from the date on which he becomes liable to pay tax under that Act.
