Section 119(b) in West Bengal Value Added Tax Act, 2003
(b)all rules, regulations, notifications or orders made or issued under the West Bengal Sales Tax Act, 1994,(West Ben. Act XLIX of 1994.) , and continuing in force on the day immediately before the appointed day shall continue to be in force on or after such appointed day in so far as they are not inconsistent with the provisions of this Act or the rules made thereunder until they are repealed or amended;
