Section 11(1) in West Bengal Value Added Tax Act, 2003
(1)Every dealer who, as an occupier of a jute mill or a shipper of a jute, has been liable immediately before the appointed day to pay tax under section 12 of the West Bengal Sales Tax Act, 1994 and who would have continued to be so liable on such appointed day under that Act had this Act not come into force, shall, in addition to his liability to pay tax, if any, under any other provisions of this Act and subject to the provisions of sub-section (3) , be liable to pay tax on all his purchases of raw jute in West Bengal with effect from the appointed day.
