Section 81(2)(b) in Uttar Pradesh Value Added Tax Act, 2008
(b)any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, shall not be affected and manufacturing units (w.e.f.01.01.2008)enjoying facility of moratorium for payment of tax under section 8(2-A) of the said Act shall be entitled to claim moratorium for payment of tax in accordance with provisions of section 42.