97. Transitional provisions.-

(1) A registered dealer who would have continued to be so liable to pay tax under the repealed Acts had this Act not come into force, and who makes an application for registration in terms of this Act, shall be deemed to be a registered dealer till a fresh registration is granted to him under this Act

(2) Notwithstanding anything contained elsewhere in this Act -

(a) Any person appointed as the Commissioner, Additional Commissioner or Deputy Commissioner or Assistant Commissioner or Superintendent of Taxes, or any other person appointed to assist the Commissioner, under the repealed Acts and continuing in the office immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act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 or Deputy Commissioner or Assistant Commissioner or Superintendent of Taxes, 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(b) Any dealer liable to furnish return under the repealed Acts immediately before the appointed day shall notwithstanding that a period, in respect of which is so liable to furnish return, commences on any day before such appointment day and ends on any day after such appointed day, 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or purchases made up to the day immediately before such appointed day and pay tax in accordance with the provisions of repealed Acts and shall furnish a separate return in respect of the remaining part of the period which commences on such appointed day and pay tax due on such return for sales or purchases made on and from such appointed day under this Act;

(c) Any order delegating any power under any Act or the Rules made there under by the Commissioner to any person appointed, by any designation, to assist him before the appointed day shall, on and from such appointed day, continue in force on the day immediately before such appointed day, continue 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(d) Any dealer, who is no longer liable to pay tax under the repealed Acts and whose account, registers or documents has been seized under that Act, shall continue to be retained in accordance with provision of that Act on or after appointed day;

(e) All forms of waybill under the repealed Acts or the Rules made there under and continuing in force on the day immediately before the appointed day shall, with effect from such appointed day, continue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 purpose 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 notification, specify in this behalf;

(f) All Rules, regulations, notifications or orders made or issued under any of the repealed Acts and continue to be 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 there under until they are repealed or amended;

(g) Where a tax has been levied under any of the provisions of the repealed Acts in respect of the sales or purchases of declared goods within the meaning of the Section 14 of the Central Sales Tax Act, 1956 (74 of 1956), or any goods specified in that Act before the appointed day, no tax shall be levied under this Act on sales or purchases of such goods on or after the appointed day;

(h) Any way bill obtained or obtainable by the dealer from any prescribed authority or any declaration furnished or to be furnished by or to the dealer under any of the Act so repealed or the Rules made there under in respect of any sale of goods before the appointed day shall be valid where such waybill is obtained or such waybill is furnished on or after such appointed day;

(i) Any application or revision, review or reference arising from any order passed before the appointed day or any appeal arising from any assessment of tax or determination of interest made before such appointed day or any application or refund, or for waybill, in respect of any period before such appointed day, under the repealed Acts, if made before such appointed day and pending on such appointed day or if made on or such appointed day, shall be disposed or in accordance with the provisions of the repealed Acts, as if it were in force;

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

(k) Any application for the way bill, for the transport of goods into the State, pending on the day immediately before the appointed day, shall be deemed to have been made under this Act and shall be disposed of in accordance with the provisions of this Act;

(l) Any tax assessed, interest determined or penalty imposed under the repealed Acts in respect of sales or purchase made, or the repealed Acts before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Acts;