https://www.taxtmi.com/caselaws?id=256270 A preserved territorial reference under the Uttar Pradesh Reorganisation Act meant that section 4BB of the U.P. Trade Tax Act, 1948 continued to apply to the territories of the erstwhile State until changed by competent legislative or executive action. On that construction, purchases made before 23 March 2002 in areas later forming Uttarakhand were treated as purchases inside the State for the purpose of section 4BB, and the assessee obtained the benefit of that provision to that extent. For purchases made on or after 23 March 2002, the position was left to be determined by the assessing officer in accordance with law. en-us Thu, 27 Jun 2013 00:00:00 +0530 Mon, 12 Jan 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256270 A preserved territorial reference under the Uttar Pradesh Reorganisation Act meant that section 4BB of the U.P. Trade Tax Act, 1948 continued to apply to the territories of the erstwhile State until changed by competent legislative or executive action. On that construction, purchases made before 23 March 2002 in areas later forming Uttarakhand were treated as purchases inside the State for the purpose of section 4BB, and the assessee obtained the benefit of that provision to that extent. For purchases made on or after 23 March 2002, the position was left to be determined by the assessing officer in accordance with law. Case-Laws VAT and Sales Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256270