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<h1>Assessee not liable for Central Sales Tax Act for 1974-75 assessment year. Section 8(2-A) interpretation key.</h1> <h3>Carew & Co Ltd. Versus Commissioner of Sales Tax</h3> Carew & Co Ltd. Versus Commissioner of Sales Tax - TMI The High Court of Allahabad held that the assessee is not liable to pay tax under the Central Sales Tax Act for the assessment year 1974-75. The decision was based on the interpretation of Section 8(2-A) of the Act, emphasizing that the liability to tax is not applicable in the present case. The revision was allowed, and the Tribunal's order was set aside. (Case: 1992 (2) TMI 368 - ALLAHABAD HIGH COURT)