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Repeal and savings.

Section 174 - Uttar Pradesh SGST - MISCELLANEOUS - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 174 - 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) The Uttar Pradesh Value Added Tax .....

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(iii) The Uttar Pradesh Entertainment and Betting Tax Act, 1979 (U.P. Act. no. 28 of 1979) (iv) The Uttar Pradesh Advertisement Tax Act, 1981 (U.P. Act no. 16 of 1981) (v) The United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation A .....

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ified in section 173 (hereafter referred to as such amendment or amended Act , as the case may be) to the extent mentioned in sub-section (1) or section 173 shall not- (a) revive anything not in force or existing at the time of such amendment or repe .....

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or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the ap .....

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epealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, .....

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