Section 10(6) in West Bengal Value Added Tax Act, 2003
(6)Every dealer who incurs liability to pay tax under sub-section (2) or subsection (3) or sub-section (4) of section 14, shall, notwithstanding that his turnover of sales does not exceed the taxable quantum referred to in clause (b) of sub-section (3), also be liable, in addition to the tax payable by him under West Ben. Act section 14, to pay tax on sales of goods effected by him under the section on and from the day he incurs liability to pay tax under that section.
