Section 119(a) in West Bengal Value Added Tax Act, 2003
(a)all forms of waybill under the West Bengal Sales Tax Act, 1994 or the rules made thereunder and continuing in force on the day immediately before the appointed day, shall, with effect from such appointed day, continue in force and shall be used mutatis mutandis for the purposes for which they were being used before such appointed day until the State Government directs, by notification, the discontinuance of the use of such forms till such time as the State Government may, by notification, specify in this behalf;
