General sales tax exemption under CST law requires a total goods-based exemption, not a dealer-specific concession.

Section 8(2A) of the Central Sales Tax Act applies only where the goods themselves are exempt from tax generally, not where relief is confined to a dealer or a class of dealers. Reading the provision with section 6(1A) and the explanation to section 8(2A), the court treated "generally" as a total exemption from tax without restriction or limitation. Exemptions limited by conditions, circumstances, or stages of levy do not amount to a general exemption. On that interpretation, the State sales tax concession in question did not attract nil CST, and the assessee could not claim corresponding exemption under the Central Sales Tax Act.

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Issues: Whether exemption from local sales tax granted to a dealer or class of dealers amounts to a "general" exemption so as to attract nil tax under section 8(2A) of the Central Sales Tax Act, 1956.

Analysis: The expression "exempt from tax generally" in section 8(2A) was read in the context of section 6(1A) and the explanation to section 8(2A). The provision was held to concern exemption attached to the sale or purchase of goods as such, not an exemption granted merely to a dealer or a class of dealers. The explanation was treated as clarifying that exemptions confined to specified circumstances, conditions, or stages do not constitute a general exemption. On that reading, "generally" means a total exemption from tax without restriction or limitation, and the amendment to section 8(2A) did not alter that core meaning.

Conclusion: The assessee was not entitled to claim corresponding exemption under the Central Sales Tax Act, 1956, because the State exemption was not a general exemption within section 8(2A).

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