Repeal safeguards preserve existing tax liabilities and legal proceedings despite enactment of the new goods and services tax framework.

The Act repeals specified State taxation statutes while providing that repeal does not revive lapsed matters or affect prior operations; accrued rights, obligations and liabilities persist; tax exemptions by notification cease if rescinded on or after commencement; and taxes, penalties, investigations, assessments, adjudications and appeals may be continued or enforced as if repeal had not occurred.

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