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2012 (11) TMI 1059 - HC - VAT and Sales TaxExemption from commercial tax on sale of cement in residuary State of Madhya Pradesh manufactured in its cement manufacturing plant at Sonadih, following in bifurcated State of Chhattisgarh. Held that:- The benefit of exemption from payment of sales tax on purchase of raw materials in respect of new units or the benefit envisaged for units which have undertaken diversification or expansion are available to those units, if eligible under SO No. 478 dated December 22, 1995 notwithstanding the fact that the erstwhile State has been divided into two States by creation of the new State. See Fairdeal Traders v. Assistant Commissioner Commercial Tax [2013 (5) TMI 231 - MADHYA PRADESH HIGH COURT]
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