Delhi Sales Tax, 1975
75. Transitional provisions
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 material purchased before such commencement.