Section 91(2)(g) in Manipur Value Added Tax Act, 2004
(g)Any way bill obtained or obtainable by the dealer from any prescribed authority or any declaration furnished or to be furnished by or to the dealer under the Act so repealed or the rules made thereunder in respect of any sale of goods before the appointed day shall be valid of any period before such appointed day, under the repealed Act if made before such appointed day and pending on such appointed day or if made on such appointed day, shall be disposed of in accordance with the provisions of the repealed Act;