Section 9A(iv) in Gujarat Sales Tax (Amendment) Act, 1972
(iv)any proceedings relating to the levy, assessment, reassessment or collection of tax on the sale or purchase of any declared goods for the specified period which may be instituted after the date referred to in clause (iii) shall, in so far as such proceedings relate to the stage at which such tax shall be levied or collected, be held in conformity with the provisions contained in the new section 9 as if the new section 9 formed part of this Act, or as the case, may be, the provisions corresponding to the new section 9 formed port of the earlier law as in force during the specified period; and the validity of such proceedings shall not be called in question merely on the ground that the new section 9 or, as the case may be, the provisions corresponding to the provisions of the new section 9 were not in force during the specified period.".
