West Bengal Sales Tax Act, 1994 not to apply on commodities governed by the West Bengal Value Added Tax Act, 2003.
121.
(1) Nothing in the West Bengal Sales Tax Act, 1994, shall apply in relation to the goods which are governed by the West Bengal Value Added Tax Act, 2003, on and from the appointed day.1
[(2) Notwithstanding anything contained elsewhere in this Act, the provisions of this Act shall not --(a) affect any right, privilege, obligation or liability acquired, accrued or incurred under the West Bengal Sales Tax Act, 1994; or
(b) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against, or in respect of any contravention of any provision of the West Bengal Sales Tax Act, 1994; or
(c) affect any investigation, legal proceeding or remedy, in respect of any such privilege, obligation or liability, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such forfeiture may be made and penalty or punishment may be imposed, in respect of any transaction effected before the appointed day or in respect of any action relating to such transaction.]
[ 1. Inserted by S. 6 (30) of WB Act XIII of 2005 w.e.f. 1.4.2005 ]