https://www.taxtmi.com/caselaws?id=161665 A pre-reorganisation tax deferment concession remained territorially confined to the successor State in which the unit was situated after bifurcation. The reorganisation statute preserved existing laws only within their pre-appointed-day territorial application, while adaptation in the successor States did not keep the concession alive across both States. Accordingly, sales from Chhattisgarh into Madhya Pradesh could not be treated as if the undivided State still existed, and the deferment claim in Madhya Pradesh failed. Promissory estoppel and legitimate expectation could not extend a fiscal concession beyond the territorial and statutory limits created by reorganisation, so the attempt to enlarge the benefit also failed. en-us Mon, 15 Sep 2003 00:00:00 +0530 Mon, 03 Feb 2014 17:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161665 A pre-reorganisation tax deferment concession remained territorially confined to the successor State in which the unit was situated after bifurcation. The reorganisation statute preserved existing laws only within their pre-appointed-day territorial application, while adaptation in the successor States did not keep the concession alive across both States. Accordingly, sales from Chhattisgarh into Madhya Pradesh could not be treated as if the undivided State still existed, and the deferment claim in Madhya Pradesh failed. Promissory estoppel and legitimate expectation could not extend a fiscal concession beyond the territorial and statutory limits created by reorganisation, so the attempt to enlarge the benefit also failed. Case-Laws VAT and Sales Tax Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161665