Section 100(2)(c) in The Gujarat Value Added Tax Act, 2003
(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continue in force, and be deemed to have been made or issued under the provisions of this Act, unless and until it is superseded by any appointment, notification, order, rule, regulation, form or notice made or issued under the provisions of this Act;