Section 100(2) in The Gujarat Value Added Tax Act, 2003
(2)Notwithstanding the repeal of 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.] or as the case may be, the Gujarat Purchase Tax on Sugarcane Act, 1989, (Gujarat 11 of 1989) (hereinafter in this section referred to as the "said Act")-(a)all rules, regulations, orders, notifications, forms and notices issued under the said Act and in force immediately before the appointed day shall continue to have effect for the purposes of the levy, assessment, reassessment, collection, refund or set-off of any tax, or the granting of a drawback in respect thereof or the imposition of any penalty, which levy, assessment, reassessment, collection, refund, set-off, drawback or penalty relates to any period before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid.(b)any registration certificate issued under the said Act and in force immediately before the appointed day shall be deemed to be the registration certificate issued under this Act, and accordingly such registration certificate shall be valid and effectual as a registration certificate under this Act until such certificate is issued, substituted, suspended or cancelled under the provisions of this Act.(c)any appointment, notification, order, rule regulation, form or notice made or issued under the said Act shall, so far as it is not inconsistent with the provisions of this Act, continue in force, and be deemed to have been made or issued under the provisions of this Act, unless and until it is superseded by any appointment, notification, order, rule, regulation, form or notice made or issued under the provisions of this Act;(d)any person entitled to appear before any authority under the said Act shall be deemed to be entitled to appear before any authority under this Act, and accordingly if such person be a sales tax practitioner he shall be entitled to have his name entered in the list maintained under section 81.
