Section 81(3) in Uttaranchal Value Added Tax Act, 2005
(3)All rules made and notifications issued under the provisions of Repealed Act or, as the case may be, the Repealed Ordinance, and /or the Rules made thereunder and in force on the date of the commencement of this Act, shall remain in force unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of this Act or the rules made and notifications issued thereunder.
