https://www.taxtmi.com/caselaws?id=128727 Section 119 of the States Reorganisation Act, 1956 preserves pre-existing laws in merged territories, but only consistently with the reorganised State boundaries and without deeming the former State to continue as a constitutional unit. Territorial references in a surviving taxing statute must therefore be read in the context of the reconstituted State structure, not as if the old State had remained unchanged. On that basis, the transfer of the Kanyakumari area altered the territorial setting of the Travancore-Cochin General Sales Tax Act, and the petitioner was treated as the last purchaser liable to assessment; the assessment was upheld. en-us Tue, 27 Nov 1962 00:00:00 +0530 Wed, 10 Apr 2013 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128727 Section 119 of the States Reorganisation Act, 1956 preserves pre-existing laws in merged territories, but only consistently with the reorganised State boundaries and without deeming the former State to continue as a constitutional unit. Territorial references in a surviving taxing statute must therefore be read in the context of the reconstituted State structure, not as if the old State had remained unchanged. On that basis, the transfer of the Kanyakumari area altered the territorial setting of the Travancore-Cochin General Sales Tax Act, and the petitioner was treated as the last purchaser liable to assessment; the assessment was upheld. Case-Laws VAT and Sales Tax Tue, 27 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128727