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Repeal and savings.

Section 174 - Assam SGST - MISCELLANEOUS - GST - States - Section 174 - 174. Repeal and saving. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution, (ii) the Assam Entry Tax Act, 2008 (Assam Act XII of 2008), (iii) the Assam Amusements and Betting Tax Act, 1939 (Assam Act VI of .....

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3 shall not- (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notific .....

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