https://www.taxtmi.com/caselaws?id=103557 An exemption under the Kerala General Sales Tax Act for sale of newsprint manufactured in the State for two years from commencement of production was treated as a general exemption for section 8(2-A) of the Central Sales Tax Act. The Explanation to section 8(2-A) excludes only exemptions that operate in specified circumstances or under specified conditions, but an exemption that merely identifies the goods and the dealer by reference to the factory's production period does not, by itself, become a conditional exemption. Relying on Pine Chemicals Ltd., the analysis states that the relevant inquiry is whether the exemption attaches to the sale transaction itself; here it did not, so the corresponding inter-State sales were exempt from Central sales tax. en-us Fri, 26 Mar 1993 00:00:00 +0530 Tue, 21 Apr 2020 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103557 An exemption under the Kerala General Sales Tax Act for sale of newsprint manufactured in the State for two years from commencement of production was treated as a general exemption for section 8(2-A) of the Central Sales Tax Act. The Explanation to section 8(2-A) excludes only exemptions that operate in specified circumstances or under specified conditions, but an exemption that merely identifies the goods and the dealer by reference to the factory's production period does not, by itself, become a conditional exemption. Relying on Pine Chemicals Ltd., the analysis states that the relevant inquiry is whether the exemption attaches to the sale transaction itself; here it did not, so the corresponding inter-State sales were exempt from Central sales tax. Case-Laws VAT and Sales Tax Fri, 26 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103557