Section 2(1)(k) in Chhattisgarh Value Added Tax Rules, 2006
(k)"Repealed Act" means the Chhattisgarh General Sales Tax Act, 1958 (No. 2 of 1959) repealed by Section 81 of Act and the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) repealed by the Act;