Section 75
Transitional provisions.
About this Act
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
Where a dealer liable to pay tax under the Bengal Finance (Sales Tax)
Act, 1941 (Bengal Act VI of 1941), as in force in Delhi immediately before the commencement of this
Act is not liable to pay tax under the provisions of this Act, he shall, notwithstanding the repeal of the
first mentioned Act, continue to be liable to pay tax on the sales made by him after such commencement
of all goods--
(i) purchased by him before such commencement,
(ii) manufactured by him before or after such commencement out of raw materials purchased before such commencement.
(i) purchased by him before such commencement,
(ii) manufactured by him before or after such commencement out of raw materials purchased before such commencement.