Section 10(9) in West Bengal Value Added Tax Act, 2003
(9)The provisions of sub-section (3) , or sub-section (4) , or sub-section (5) or sub-section (6) , or sub-section (7) , as the case may be, shall apply to every dealer whose liability to pay tax ceases under the sub-section (8) as if such dealer has not ever become liable to pay tax under this section .
