Section 3 in The Government Trading Taxation Act, 1926
3. Application of the Act to existing liability of Acceding or other Indian States.
here any Acceding State or other Indian State was liable for any tax under this Act in respect of any period before the 26th day of January, 1950 , and such liability has, after that date, devolved upon a Part B State], the provisions of section 2 shall apply in relation to that Part B State as they applied in relation to the corresponding Acceding State or other Indian State.]
