Repeal and savings: repeal of prior Delhi sales tax rules preserves accrued rights and deems past actions under new rules. The Central Sales Tax (Delhi) Rules, 1957 are repealed from the commencement of the 2005 Rules, but that repeal does not affect prior operation or any rights, titles, obligations or liabilities already acquired, accrued or incurred; actions taken or instruments issued under the 1957 Rules are deemed to have been done under the 2005 Rules, ensuring continuity and transitional validity.