Section 96(2) in The Maharashtra Value Added Tax Act, 2002
(2)Without prejudice to the provisions contained in the foregoing sub-section and subject to section 7 of the Bombay General Clauses Act, 1904 (Bombay 1 of 1904), shall apply in relation to the repeal of any of the laws referred to in section 95 as if the law so repealed had been an enactment within the meaning of section 7 of the said Act.
