https://www.taxtmi.com/caselaws?id=167947 A tax exemption granted under a fixed-term notification continued to attach to the industrial unit after State reorganisation. The change in territorial jurisdiction did not, by itself, extinguish a benefit that had already crystallised under a valid exemption notification. The applicable legal position was that laws and notifications in force immediately before reorganisation continue to operate in the relevant territory until they are modified, repealed or altered by the authority. The petitioner's entitlement to the exemption for the assessment year 2001-02 was therefore sustained in principle, and the authorities were directed to reconsider the matter in accordance with the controlling precedent. en-us Mon, 05 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167947 A tax exemption granted under a fixed-term notification continued to attach to the industrial unit after State reorganisation. The change in territorial jurisdiction did not, by itself, extinguish a benefit that had already crystallised under a valid exemption notification. The applicable legal position was that laws and notifications in force immediately before reorganisation continue to operate in the relevant territory until they are modified, repealed or altered by the authority. The petitioner's entitlement to the exemption for the assessment year 2001-02 was therefore sustained in principle, and the authorities were directed to reconsider the matter in accordance with the controlling precedent. Case-Laws VAT and Sales Tax Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167947