https://www.taxtmi.com/caselaws?id=128001 A fiscal statute operates territorially, so a sales tax concession attached to a licensed dealer in hides and skins could not survive beyond the territorial field for which it was originally granted after State reorganisation. Section 53 of the Andhra State Act, 1953 preserved existing laws in the new State, but it did not deem the former Madras territory to remain part of Madras for applying the Madras General Sales Tax Act, 1939. The saving provision therefore did not extend the single-point concession to transactions outside the former territorial operation of the Madras law. en-us Wed, 02 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 16:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128001 A fiscal statute operates territorially, so a sales tax concession attached to a licensed dealer in hides and skins could not survive beyond the territorial field for which it was originally granted after State reorganisation. Section 53 of the Andhra State Act, 1953 preserved existing laws in the new State, but it did not deem the former Madras territory to remain part of Madras for applying the Madras General Sales Tax Act, 1939. The saving provision therefore did not extend the single-point concession to transactions outside the former territorial operation of the Madras law. Case-Laws VAT and Sales Tax Wed, 02 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128001