119. Special provisions for waybills, rules, regulations, notifications or orders issued under West Bengal Sales Tax Act, 1994.
Notwithstanding anything contained elsewhere in this Act,––
(a) all forms of waybill under the West Bengal Sales Tax Act, 1994 or the rules made thereunder and continuing in force on the day immediately before the appointed day, shall, with effect from such appointed day, continue in force and shall be used mutatis mutandis for the purposes for which they were being used before such appointed day until the State Government directs, by notification, the discontinuance of the use of such forms till such time as the State Government may, by notification, specify in this behalf;
(b) all rules, regulations, notifications or orders made or issued under the West Bengal Sales Tax Act, 1994, and continuing in force on the day immediately before the appointed day shall continue to be in force on or after such appointed day in so far as they are not inconsistent with the provisions of this Act or the rules made thereunder until they are repealed or amended;
(c) any waybill obtained or obtainable by a dealer from any prescribed authority or any declaration furnished or to be furnished by or to a dealer under any of the Acts so repealed or the rules made thereunder in respect of any sale of goods before the appointed day shall be valid where such waybill is obtained or such declaration is furnished on or after such appointed day;
(d) any waybill endorsed or any order passed before the appointed day under the West Bengal Sales Tax Act, 1994, or the rules made thereunder for the transport of any consignment of goods specified in Schedule IV or notified goods into West Bengal or outside West Bengal and continuing to be valid on the day immediately before the appointed day shall continue to be valid on or after such appointed day for the purposes as aforesaid unless the periods of validity of such waybill or order otherwise expires;
(e) any application for waybill for transport of goods into West Bengal, pending on the day immediately before the appointed day, shall be deemed to have been made under this Act and shall be disposed off in accordance with the provisions of this Act.
(f) Notwithstanding anything contained elsewhere in this Act and the West Bengal Sales Tax Act, 1994, where a dealer registered under the West Bengal Sales Tax Act, 1994, is in possession of a certificate of registration thereunder on the day immediately before the appointed day and who is deemed to have been registered under sub-section (3) of section 23 of this Act, such certificate of registration shall be deemed to have been granted under this Act and shall continue to have effect till new registration certificate is issued under this Act, unless cancelled otherwise before such time as aforesaid, or within such time as the State Government prescribes by notification.
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