https://www.taxtmi.com/caselaws?id=161505 Pre-existing statutory exemption orders and certificates issued under the erstwhile Bihar regime continued to operate in Jharkhand after State reorganisation, because the reorganisation law preserved existing laws and extended their territorial application until validly altered, repealed or superseded by competent authority. The later Jharkhand industrial policy and 2002 notifications did not displace the earlier exemption, as they were issued under different provisions and did not expressly revoke or modify the existing relief. A possible inter-State character of the coal purchase also did not defeat the exemption, because Central sales tax treatment was a separate assessment question and could not deny the benefit already granted under the State notification. en-us Tue, 02 Apr 2002 00:00:00 +0530 Thu, 30 Jan 2014 15:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161505 Pre-existing statutory exemption orders and certificates issued under the erstwhile Bihar regime continued to operate in Jharkhand after State reorganisation, because the reorganisation law preserved existing laws and extended their territorial application until validly altered, repealed or superseded by competent authority. The later Jharkhand industrial policy and 2002 notifications did not displace the earlier exemption, as they were issued under different provisions and did not expressly revoke or modify the existing relief. A possible inter-State character of the coal purchase also did not defeat the exemption, because Central sales tax treatment was a separate assessment question and could not deny the benefit already granted under the State notification. Case-Laws VAT and Sales Tax Tue, 02 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161505