(1) A registered dealer who would have continued to be so liable to pay tax under the Assam General Sales Tax Act, 1993 had this Act not come into force, shall be deemed to be a registered dealer under this Act till a fresh registration is granted to him in terms of the provisions of this Act.

(2) Notwithstanding anything contained elsewhere in this Act,-

(a) Any person appointed as the Commissioner, Additional Commissioner of Taxes, Joint Commissioner of Taxes, Deputy Commissioner of Taxes, Senior Superintendent of Taxes, Superintendent of Taxes, Inspector of Taxes or any other person appointed to assist the Commissioner, under the repealed Acts and continuing in the office immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Commissioner, Additional Commissioner of Taxes, Joint Commissioner of Taxes, Deputy Commissioner of Taxes, Senior Superintendent of Taxes, Superintendent of Taxes, Inspector of Taxes or ceases to be the person appointed to assist the Commissioner;

(b) Any dealer liable to furnish return under the repealed Acts immediately before the appointed day, shall furnish such return in respect of tax payable for sales or purchases made up to the day immediately before such appointed day and pay tax in accordance with the provisions of the repealed Acts and all proceedings for the assessment or reassessment of any dealer or person in respect of such period may be taken or continued as if this Act had not been passed;

(c) Any order delegating any power under any Act or the rules made thereunder, by the Commissioner to any person appointed, by designation, to assist him before the appointed day, which is in force on the day immediately before such appointed day, on and from such appointed day, shall, continue to be in force, until the Commissioner amends, varies or rescinds such order after such appointed day under this Act;

(d) Any dealer, who is no longer liable to pay tax under the repealed Acts and whose accounts, registers or documents have been seized under that Act, shall continue to be retained in accordance with the provisions of that Act on or after the appointed day;

(e) All forms of challan (Form-12), delivery notes (Form-24), transit pass (Form-25) and despatch notes (Form-35) prescribed by the rules made under the Assam General Sales Tax Act, 1993 and continuing in the 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 purpose for which they were being used before such appointed day until the Commissioner directs, by notification, the discontinuance of the use of such forms with effect from a date as may be specified in the notification;

(f) Any application for revision arising from any order passed before the appointed day or any appeal arising from any assessment of tax or any other order made before such appointed day or any application for refund or for rectification in respect of any period before such appointed day, under the repealed Acts, if made before such appointed day and is pending on such appointed day, or if made on or after such appointed day, shall be disposed of in accordance with the provisions of the repealed Acts;

(g) Any other authority to whom power in this behalf has been delegated by the Commissioner under the repealed Acts may on its or his own motion, revise any order passed before the appointed day in accordance with the provision of that Act;

(h) All check-posts erected by the Government under the provisions of the repealed Acts and the deemed check-posts notified by the Commissioner under section 46 of the Assam General Sales Tax Act, 1993 shall on and from the appointed day be deemed to have been erected or notified, as the case may be, under the provisions of this Act until the Government or the Commissioner, by notification, provides otherwise; and

(i) Any security or additional security furnished under the provisions of the Assam General Sales Tax Act, 1993 (Assam Act XII of 1993)in respect of grant of registration certificate or continuation of the registration certificate or for safe custody and proper use of any form or declaration or certificate prescribed under the provisions of the said Act shall be deemed to have been furnished for the purposes under this Act:

Provided that nothing contained in this clause shall preclude the Prescribed Authority from demanding any additional security from a registered dealer under this Act.

(3) All transporters who are registered under the repealed Acts, shall be deemed to have been registered under this Act with effect from the appointed day.

(4) In respect of a registered unit which had been enjoying the benefits of sales tax concession under the Assam Industries (Sales Tax Concessions) Scheme, 1997 and any other such schemes immediately before the appointed day and it would have continued to be so eligible for any period which is to end after the appointed day had this Act not come into force, the Government may formulate appropriate scheme in conformity with the provisions of this Act to substitute the said Scheme for the period commencing on or after the appointed day:

Provided further that when exemption is granted in the form of remission, the eligible unit shall be entitled to retain the part or whole of tax collected by way of subsidy from the Government subject to maximum permissible monetary limit and/or time limit and other conditions as may be prescribed in the appropriate scheme.