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    <title>Repeal and saving.</title>
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    <description>Section 174 repeals the Puducherry VAT Act as to most goods and the Puducherry Sugarcane Development and Levy of Cess Act, and preserves prior operation, accrued rights, liabilities and proceedings under the repealed or amended Acts; it maintains enforceability of taxes, penalties and related recovery and allows investigations, assessments, adjudications and appeals to be instituted or continued as if the repeal had not occurred, while permitting actions begun under the VAT Act&#039;s section 81 power to remain valid until final disposal and applying the General Clauses Act savings rules.</description>
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      <description>Section 174 repeals the Puducherry VAT Act as to most goods and the Puducherry Sugarcane Development and Levy of Cess Act, and preserves prior operation, accrued rights, liabilities and proceedings under the repealed or amended Acts; it maintains enforceability of taxes, penalties and related recovery and allows investigations, assessments, adjudications and appeals to be instituted or continued as if the repeal had not occurred, while permitting actions begun under the VAT Act&#039;s section 81 power to remain valid until final disposal and applying the General Clauses Act savings rules.</description>
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