STATE OF HARYANA vs M/S. VIKAS W.S.P. LTD.

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 the repeal and saving clause in Section 61 of the Act of 2003 only preserved pending proceedings, and since there were no such proceedings against the respondent, the revisional power could not be invoked. The judgment clarified that the provisions of the Punjab General Clauses Act, 1898, do not apply in this context due to the specific intention expressed in the repealing Act.