THE STATE OF MADHYA PRADESH vs LAFARGE DEALERS ASSOCIATION

The Supreme Court addressed the implications of the bifurcation of Madhya Pradesh on the sales tax exemptions granted to industrial units under the Madhya Pradesh Commercial Tax Act, 1994. The court held that the reorganization did not affect the benefits conferred prior to the bifurcation, thereby ensuring continuity of the exemptions for the industrial units in the successor states. The judgment clarified the legal status of tax benefits post-reorganization, affirming the rights of the affected parties.