This judgment would dispose of the afore-captioned appealswhich relate to the legal effect of bifurcation of the State ofMadhya Pradesh into the successor State of Madhya Pradesh andthe State of ... Chhattisgarh by the Madhya Pradesh ReorganisationAct Reorganisation Act for short on exemption or benefitof deferment of sales tax granted under the Madhya PradeshCommercial Tax Act read with the applicable rules Thequestion to be answered is whether the industrial unit in thereorganised State of Madhya Pradesh and under the new State ofChhattisgarh would continue to avail the benefit of such exemptionor deferment even after the bifurcation in both the states irrespective of the location of the industrial unit which would be inone of the two states