Savings.

1. (1) Notwithstanding the repeal by section 86 of the law referred to therein,—
   • (a) that law (including earlier law continued in force under any provisions thereof), and all rules, regulations, orders, notifications, forms, certificates and notices issued under that law and in force immediately before the appointed day shall subject to the

other provisions of this Act, in so much as they apply, continue to have effect for the purposes of the levy, assessment, reassessment, appeal, revision, rectification, reference, payment and recovery, collection, refund or set off of any tax, exemption from payment of tax, the imposition of any penalty, or of interest or forfeiture of any sum, which levy, assessment, reassessment, appeal, revision, rectification, reference, payment and recovery, collection, refund, set off, exemption, penalty, interest or forfeiture of any sum relates to any period ending before the appointed day, or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid and whether or not the tax, penalty, interest or sum forfeited, if any, in relation to such proceedings is paid before or after the appointed day.

1. (b) (i) any registration certificate issued under the Goa Sales Tax Act, 1964 (Act 4

of 1964), in so far as the liability to tax under sub-section (1) of section 3 of this Act exists, be deemed to be the certificate of registration issued under this Act, and accordingly the dealer holding such registration certificate immediately before the appointed day, shall until the certificate is duly cancelled, be deemed to be a dealer liable to pay tax under this Act and to be a registered dealer under this Act and all the provisions of this Act will apply to him as they apply to a dealer liable to pay tax under this Act.

1. (ii) any certificate of registration issued to any dealer and valid on the day immediately preceding the appointed day, issued under the Goa Sales Tax Act, 1964

(Act 4 of 1964), shall notwithstanding that the dealer is not liable to pay tax under section 3 of this Act be deemed to be the certificate of registration issued under this

Act until it is duly cancelled in accordance with the provisions of this Act and such dealer shall continue to be liable to pay tax under this Act and be deemed to be a registered dealer till such cancellation and all the provisions of this Act will apply to him as they apply to a dealer liable to pay tax under this Act;

1. (c) any person appointed as the Commissioner, Additional Commissioner or Assistant Commissioner, or any person appointed to assist the Commissioner, under the repealed Act and continuing in the office immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Commissioner, Additional Commissioner or Assistant Commissioner or ceases to be the person appointed to assist the Commissioner;
2. (d) Nothing in this Act or the Rules made thereunder shall be deemed to impose, or authorize the imposition of a tax on any sale or on any goods when such sale or purchase take place—
   • (i) in the course of inter-state trade or commerce;
   • (ii) outside Goa; or
   • (iii) in the course of import of the goods into,

113[or export of the goods out of], the territory of India. Explanation:— Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall apply for determining whether or not a particular sale or purchase take place in the manner indicated in clause (i), clause (ii) or clause (iii).