https://www.taxtmi.com/caselaws?id=283452 After repeal of the Haryana General Sales Tax Act, 1973 by the Haryana Value Added Tax Act, 2003, fresh revisional proceedings could not be initiated under the repealed Act where no revision was pending on the date of repeal. Section 61 of the 2003 Act saved only pending proceedings and finalised matters were not reopened by implication. Section 61(2)(d), which preserves industrial tax concession benefits, did not extend to revisional jurisdiction or authorise post-repeal revision. The revisional notice and order were therefore without jurisdiction and could not be sustained. en-us Tue, 28 Aug 2018 00:00:00 +0530 Mon, 23 Sep 2019 19:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283452 After repeal of the Haryana General Sales Tax Act, 1973 by the Haryana Value Added Tax Act, 2003, fresh revisional proceedings could not be initiated under the repealed Act where no revision was pending on the date of repeal. Section 61 of the 2003 Act saved only pending proceedings and finalised matters were not reopened by implication. Section 61(2)(d), which preserves industrial tax concession benefits, did not extend to revisional jurisdiction or authorise post-repeal revision. The revisional notice and order were therefore without jurisdiction and could not be sustained. Case-Laws VAT and Sales Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283452