Section 74(3) in The Rajasthan Sales Tax Rules, 1995
(3)Any notification, or circular issued with reference to any of the provisions of the Old Sales Tax Rules and in force on the date of commencement of the New Sales Tax Rules, shall remain in force unless such notification, or circular is superseded in express terms or by necessary implication, and any reference of a rule of the Old Sales Tax Rules therein, shall be deemed to refer to the relevant rule of the New Sales Tax Rules.
