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<h1>Section 174 of Orissa GST Act Repeals State Tax Acts but Preserves Existing Actions and Legal Proceedings</h1> Section 174 of the Orissa Goods and Services Tax Act, 2017, repeals several state tax acts, including the Odisha Value Added Tax Act, 2004, the Odisha Entry Tax Act, 1999, the Odisha Entertainment Tax Act, 2005, and the Odisha Luxury Tax Act, 1995. Despite the repeal, it preserves actions taken under these acts, such as rights, obligations, and penalties. Tax exemptions granted as investment incentives may not continue if rescinded. Ongoing legal proceedings and enforcement actions remain unaffected by the repeal, and the Odisha General Clauses Act, 1937, applies to the repeal's effects.