https://www.taxtmi.com/caselaws?id=101258 Sales of poles and cables to an electricity supply undertaking did not qualify for inter-State sales tax exemption under section 8(2A) of the Central Sales Tax Act because the corresponding State exemption was conditional, not general. The Punjab Sales Tax Act exemption applied only where the purchaser was an undertaking supplying electrical energy to the public and the goods were used in generation or distribution of that energy. That use requirement was a limiting condition, so the Central Act's explanation barred exemption where relief existed only in specified circumstances. The sales were therefore taxable and the Central exemption was unavailable. en-us Fri, 02 Apr 1976 00:00:00 +0530 Fri, 27 Nov 2015 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101258 Sales of poles and cables to an electricity supply undertaking did not qualify for inter-State sales tax exemption under section 8(2A) of the Central Sales Tax Act because the corresponding State exemption was conditional, not general. The Punjab Sales Tax Act exemption applied only where the purchaser was an undertaking supplying electrical energy to the public and the goods were used in generation or distribution of that energy. That use requirement was a limiting condition, so the Central Act's explanation barred exemption where relief existed only in specified circumstances. The sales were therefore taxable and the Central exemption was unavailable. Case-Laws VAT and Sales Tax Fri, 02 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101258