Section 3(8) in The Maharashtra Value Added Tax Act, 2002
(8)Where a dealer liable to pay tax under this Act is succeeded in the business by any person in the manner described in clause (a) of sub-section (1) or subsection (4) of section 44, then such person shall, notwithstanding anything contained in this section, be liable to pay tax on the sales [***] [Deleted 'or purchases' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] of goods effected by him on and after the date of such succession and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.
