https://www.taxtmi.com/caselaws?id=283263 Section 61 of the Haryana Value Added Tax Act, 2003 preserved only proceedings pending when the new Act commenced, so revision under Section 40 of the repealed Haryana General Sales Tax Act, 1973 could not be initiated after repeal unless specifically saved. Section 61(2)(d) was confined to tax concessions for industrial units under Sections 13B and 25A and related rules; it did not preserve or confer power to start revisional proceedings, nor did it cover pending revisions for that purpose. The impugned revisional action was therefore without jurisdiction. en-us Tue, 28 Aug 2018 00:00:00 +0530 Mon, 16 Sep 2019 18:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283263 Section 61 of the Haryana Value Added Tax Act, 2003 preserved only proceedings pending when the new Act commenced, so revision under Section 40 of the repealed Haryana General Sales Tax Act, 1973 could not be initiated after repeal unless specifically saved. Section 61(2)(d) was confined to tax concessions for industrial units under Sections 13B and 25A and related rules; it did not preserve or confer power to start revisional proceedings, nor did it cover pending revisions for that purpose. The impugned revisional action was therefore without jurisdiction. Case-Laws VAT and Sales Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283263