STATE OF HARYANA vs M/S. KANWAR BHAN KARAM CHAND

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 no such proceedings existed against the respondent at the time of repeal, the revisional powers could not be invoked. The Court affirmed the High Court's decision that the order for recovery was invalid under the circumstances.