Section 14(2) in West Bengal Value Added Tax Act, 2003
(2)Every dealer, who is liable on the day immediately before the appointed day to pay tax under section 15 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) , and who would have continued to be so liable under the said Act on such appointed day had this Act not come into force, shall, in addition to the tax, if any, payable by him under any other provisions of this Act, be liable to pay tax on all transfers of property in goods involved in the execution of works contract referred to in sub-section (1) , from such appointed day, at the rate specified in section 18.
