https://www.taxtmi.com/caselaws?id=382783 A reorganisation statute continuing pre-existing sales tax laws in successor States preserves those laws as operative law, but only within each State's territorial limits. The Supreme Court held that the deeming provisions could not be stretched to treat Madhya Pradesh and Chhattisgarh as one State for sales tax purposes after bifurcation. Movement of goods between the two States therefore constituted inter-State trade, and Article 286's constitutional distinction between intra-State and inter-State sales remained controlling. The earlier view treating such transactions as intra-State was overruled, and the exemption or deferment benefit was confined to transactions within each successor State. en-us Tue, 09 Jul 2019 00:00:00 +0530 Thu, 22 Aug 2019 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382783 A reorganisation statute continuing pre-existing sales tax laws in successor States preserves those laws as operative law, but only within each State's territorial limits. The Supreme Court held that the deeming provisions could not be stretched to treat Madhya Pradesh and Chhattisgarh as one State for sales tax purposes after bifurcation. Movement of goods between the two States therefore constituted inter-State trade, and Article 286's constitutional distinction between intra-State and inter-State sales remained controlling. The earlier view treating such transactions as intra-State was overruled, and the exemption or deferment benefit was confined to transactions within each successor State. Case-Laws VAT and Sales Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382783