https://www.taxtmi.com/caselaws?id=128525 Sales tax under the General Sales Tax Act, 1125 was not leviable on sales in Fort Cochin before 1 October 1957 because that Act came into operation there only from that date under the 1957 amendment. For the earlier period, 1 April 1957 to 30 September 1957, the applicable law in Fort Cochin was the Madras General Sales Tax Act, 1939. Section 119 of the States Reorganisation Act, 1956 preserved the territorial operation of existing laws and did not automatically extend the later State taxing law to the area before its commencement. en-us Wed, 07 Aug 1963 00:00:00 +0530 Sat, 06 Apr 2013 17:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128525 Sales tax under the General Sales Tax Act, 1125 was not leviable on sales in Fort Cochin before 1 October 1957 because that Act came into operation there only from that date under the 1957 amendment. For the earlier period, 1 April 1957 to 30 September 1957, the applicable law in Fort Cochin was the Madras General Sales Tax Act, 1939. Section 119 of the States Reorganisation Act, 1956 preserved the territorial operation of existing laws and did not automatically extend the later State taxing law to the area before its commencement. Case-Laws VAT and Sales Tax Wed, 07 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128525