State Of Haryana vs M/S Vishal Marbles, Rohtak

The Supreme Court addressed the validity of exercising revisional powers under Section 40 of the Haryana General Sales Tax Act, 1973, after its repeal by the Haryana Value Added Tax Act, 2003. The Court held that such exercise is not sustainable as the repealed Act no longer holds legal authority post-repeal. Consequently, the order for recovery issued under the repealed Act was set aside, affirming the High Court's decision that the revisional powers could not be invoked after the repeal.