(6)Where & person becomes liable to pay tax in the manner described in clause (a) of sub- section (1) or in sub-section (4), then, such person shall, notwithstanding anything contained in section 3, be liable to pay tax on the sales or purchases of goods made by him on and after the date of such succession or transfer and shall (unless he already holds a certificate of registration) within thirty days thereof apply for registration:Provided that, where such person resells any goods purchased by the dealer while carrying on business before such succession or transfer he shall be entitled to such deductions in respect thereof as are permissible under section 7, 8 or 10, as the case may be, had the resale been effected by the dealer-himself.Chapter-IIISales Tax Authorities and Tribunal
