Section 100(3) in The Gujarat Value Added Tax Act, 2003
(3)Without prejudice to the provisions contained in sub-section (2) and subject thereto, section 7 of the Bombay General Clauses Act, 1904 (Bombay 1 of 1904) shall apply in relation to the repeal of said Act as if the said Act had been enacted within the meaning of the said section 7, (Bombay 1 of 1904)
