Sales Tax exemption- Availability to units after re-organization of States

State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court) Whenever a new state is created, there would be difficulties and, issues would arise but these have to be dealt within the parameters of the constitutional provisions and the law and not by negating the mandate of the Parliament which has created the new State in terms of Article 3 of the Constitution Larger Bench of the Supreme Court has accepted the contention of the States of Madhya Pradesh and Chhattisgarh that from the date when new State of Chhattisgarh came into existence, trade between territories...