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[Cites 0, Cited by 0] [Section 96(1)] [Section 96] [Entire Act]

State of Maharashtra - Subsection

Section 96(1)(c) in The Maharashtra Value Added Tax Act, 2002

(c)any registration certificate or licence issued under any of the earlier laws other than the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), which is in force immediately before the appointed day, to a person who does not hold a certificate of registration under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), immediately before the appointed day shall, in so far as the liability to pay tax under sub-section (1) of section 3 exists, be deemed on the appointed day to be the certificate of registration issued under this Act till the prescribed time provided under the third proviso to sub-section (1) of section 16 expires and accordingly the person holding such registration certificate shall be deemed to be a registered dealer under this Act till the expiry of such time and accordingly all the provisions of this Act shall apply to him as they apply to a dealer liable to pay tax under this Act [and subject to the provision of this Act, all registrations and licences granted under any earlier law shall stand cancelled on the appointed day] [This portion was added by the Maharashtra Value Added Tax (levy and Amendment) Act, 2005, Section 55(1).];