Section 100(3) in The Rajasthan Sales Tax Act, 1994
(3)All rules made and notifications issued under the provisions of the Old Sales Tax Act and/or the rules made thereunder, in force on the date of the commencement of the New Sales Tax Act, shall remain in force unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of the New Sales Tax Act or the rules made or notifications issued thereunder.
