Section 80(13) in Uttaranchal Value Added Tax Act, 2005
(13)Subject to the provisions of sub-section (14) and sub-section (15) of this Section, any exemption from payment of tax or any concession in payment of tax or concession or reduction in rate of tax or any rebate or reimbursement in respect of any sale or purchase of any goods granted under any provisions of the Repealed Act or, as the case may be, the Repealed Ordinance or Rules made or notifications issued thereunder, shall not be admissible in respect of purchase or sale of any goods on or after the date of commencement of this Act unless the State Government has already allowed such facility to continue under the relevant provisions of the Repealed Ordinance, and in such case the facility shall continue until repealed or amended by the State Government.
