|95.Repeals M. VAT ACT|
REPEALS AND SAVINGS
(1) The following laws are hereby repealed, namely:—
(a) The Bombay Sales of Motor Spirit Taxation Act,
(b) The Bombay Sales Tax Act, 1959,
(d)The Maharashtra Sales Tax Act, 1979,
(e)The Maharashtra Sales Tax on the Transfer of the
Right to use any Goods for any purpose Act, 1985, and
(f) The Maharashtra Sales Tax on the Transfer of
Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989.
(2) Subject to the provisions contained in sub-section (1) of section of 3 and sub-section (1) of section 96, every registration certificate and licence granted under any of the earlier laws shall stand cancelled with effect from the appointed day and shall be returned to the assessing authority for defacement within a period of three months from the appointed day. The assessing authority shall deface its own copy of the said certificate or licence as also the copy returned to it and after defacement return the defaced copy to the previous holder of the certificate or licence.