Insertion of sub-section (1)A of section 82

After sub-section (1) of section 82 of the Principal Act, a new sub-section (1) A shall be inserted namely- “(1)A. A registered dealer who would have continued to pay tax under the The Mizoram (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1973, as repealed by the Mizoram Goods and Services Tax Act, 2017, had this amendment Act not come into force, and who makes an application for registration in terms of this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 fresh registration is granted to him under this Act.”