Section 72(b) in The Chhattisgarh Value Added Tax Act, 2005
(b)[ any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, including the facility of exemption from payment of tax/deferment of payment of tax extended to any registered dealer under that Act for his having established new industrial unit in the State or undertaken expansion, modernisation or diversification in such industiral unit : [Substituted by C.G. Act No. 2 of 2006.]
