Repeal and savings preserve existing tax rights and proceedings while transferring liabilities and arrears to the new VAT regime. Section repeals specified prior Delhi sales tax enactments but preserves rights, obligations, liabilities and all actions taken under them by deeming those acts and instruments as having been done under the new Act; arrears and amounts due at commencement remain recoverable. A transitional provision further maintains the effect of the repealed Act and its subordinate instruments for levy, assessment, appeals, registration, collection, refunds, input tax credit and related proceedings concerning periods ending before commencement, ensuring continuity of enforcement and adjudicatory processes for pre commencement matters.