Section 119(d) in West Bengal Value Added Tax Act, 2003
(d)any waybill endorsed or any order passed before the appointed day under the West Bengal Sales Tax Act, 1994,(West Ben. Act XLIX of 1994.) , or the rules made thereunder for the transport of any consignment of goods specified in Schedule IV or notified goods into West Bengal or outside West Bengal and continuing to be valid on the day immediately before the appointed day shall continue to be valid on or after such appointed day for the purposes as aforesaid unless the periods of validity of such waybill or order otherwise expires;
