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of <h1>Section 174 Repeals Delhi VAT, Entertainment, and Luxury Tax Acts; Existing Rights and Legal Proceedings Unaffected</h1> Section 174 of the Delhi Goods and Services Tax Act, 2017, repeals the Delhi Value Added Tax Act, 2004 (except for specific goods), the Delhi Entertainment and Betting Tax Act, 1996, and the Delhi Tax on Luxury Tax Act, 1996. Despite the repeal, existing rights, obligations, and legal proceedings under these Acts remain unaffected. Tax exemptions granted as investment incentives will not continue if rescinded post-implementation. The repeal does not revive expired provisions or affect ongoing legal actions, penalties, or liabilities. The General Clauses Act, 1897, remains applicable for interpreting the effects of this repeal.
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