81. Repeal and Savings
(1) The Rajasthan Sales Tax Rules, 1995 (to be referred to as the Sales Tax Rules), are hereby repealed.
(2) The repeal under sub-rule (1) shall not affect in any way, anything done or any action taken or any privilege accrued or any obligation or liability incurred, under the Sales Tax Rules.
(3) Any notification or circular issued with reference to any of the provisions of the Sales Tax Rules in force on the date of commencement of these Rules, shall remain in force unless such notification or circular is superseded in express terms or by necessary implication, and any reference of a rule of the Sales Tax Rules therein, shall be deemed to refer to the relevant rule of the VAT Rules.
(4) The blank printed forms prescribed under the Sales Tax Rules may, with or without such modifications, be continued to be used till such date, as may be directed by the Commissioner and all forms under these rules, except VAT-15, "VAT-36, VAT-36A," VAT-38, VAT-39, "VAT-41", VAT-47 and VAT-49, required to be used by the dealer or any person, may be got printed by them. |