THE STATE OF HARYANA vs M/S. HINDUSTAN GUM CHEMICALS LTD. MANAGING DIRECTOR

The Supreme Court ruled that the exercise of revisional power under Section 40 of the Haryana General Sales Tax Act, 1973, after its repeal by the Haryana Value Added Tax Act, 2003, is unsustainable. The Court held that since there were no pending proceedings under the repealed Act at the time of the new Act's enactment, the revisional powers could not be invoked. The decision of the High Court was upheld, confirming that the repeal and saving clause in Section 61 of the Act of 2003 only preserved pending proceedings, thus rendering the subsequent action invalid.