Application to sales and purchases

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....to the extent that the right to use goods is exercised after 1st April, 2005. (2) Tax credits arising under section 9 of this Act shall be allowed only for - (a) a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after 1st April, 2005; and (b) a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the rig....

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....or to the 1st day of April, 2005 entered into any works contract, where the total contract value was inclusive of the tax payable under the repealed Act, and the execution of the said work contract has continued after the 1st day of April, 2005, then the liability of the dealer to pay tax under this Act shall be discharged at the rates applicable under this Act, and the liability so discharged in ....