Application of the Act to the merged States
For the purposes of assessment of tax, every dealer who, on the first day of January, 1950, has been carrying on the business of buying or selling or supplying goods in the merged States of Banaras, Rampur, or Tehri Garhwal shall, notwithstanding anything in this Act, be deemed to have been a dealer commencing business during the course of an assessment year and the provisions of section 18 shall mutatis mutandis apply to him.
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