https://www.taxtmi.com/caselaws?id=102493 Sales of power cables and aluminium conductors to undertakings supplying electrical energy were held not to qualify for central sales tax exemption under section 8(2A) of the Central Sales Tax Act because the corresponding State exemption operated only in specified conditions. The State relief under the Punjab General Sales Tax Act applied only where sales were made to a licensed undertaking supplying energy to the public and for use in generation or distribution, which is a conditional exemption and not an exemption from tax generally. The explanation to section 8(2A) excludes exemptions available only in specified circumstances, and the earlier decision on the same statutory setting was treated as controlling. The exemption claim therefore failed. en-us Tue, 11 Nov 1986 00:00:00 +0530 Wed, 11 Sep 2013 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102493 Sales of power cables and aluminium conductors to undertakings supplying electrical energy were held not to qualify for central sales tax exemption under section 8(2A) of the Central Sales Tax Act because the corresponding State exemption operated only in specified conditions. The State relief under the Punjab General Sales Tax Act applied only where sales were made to a licensed undertaking supplying energy to the public and for use in generation or distribution, which is a conditional exemption and not an exemption from tax generally. The explanation to section 8(2A) excludes exemptions available only in specified circumstances, and the earlier decision on the same statutory setting was treated as controlling. The exemption claim therefore failed. Case-Laws VAT and Sales Tax Tue, 11 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102493