Section 100(1) in The Gujarat Value Added Tax Act, 2003
(1)The [Gujarat Sales Tax Act, 1969, (Gujarat 1 of 1970) the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bombay 66 of 1958] [These words were substituted for the words 'Gujarat Sales Tax Act, 1969' by Gujarat 6 of 2006 Section 42] and the Gujarat Purchases Tax on Sugarcane Act, 1989 (Gujarat 11 of 1989) are here by repealed :Provided that such repeal shall not affected the previous operation of the said Acts or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in exercise of any powers conferred by or under the said Act shall be deemed to have been done or taken in exercise of the powers, conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had occurred under this Act.
