Revision application filed before 01-04-2005 would be governed by provisions of sec. 46 of Delhi Sal

CST & VAT : Where assessee had filed a revision, which related to period ending before 1-4-2005, under section 74A of Delhi Value Added Tax Act, 2004, entire provision of revision as contemplated under section 46 of Delhi Sales Tax Act, 1975 including period of limitation of five years prescribed therein would be applicable to such revision notwithstanding repeal of said Act by DVAT Act