THE STATE OF HARYANA vs M/S BAJAJ BISCUITS INDUSTRIES(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, 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 decision of the High Court was upheld, affirming that the application of the Punjab General Clauses Act, 1898, was excluded due to the specific provisions of the repealing Act.