https://www.taxtmi.com/caselaws?id=103846 Section 8(2-A) of the Central Sales Tax Act applies only when goods are exempt from tax generally under the State sales tax law; a conditional exemption tied to the type of industrial unit or a limited production period is not enough. The Jammu and Kashmir Government Order granted relief only to large or medium industrial units and only for a specified time from commencement of production, so it operated as a conditional exemption rather than a general exemption for the goods themselves. The earlier contrary interpretation was treated as a manifest error of law, and the Revenue's position on the applicability of Central sales tax was upheld. en-us Mon, 24 Oct 1994 00:00:00 +0530 Fri, 15 Nov 2013 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103846 Section 8(2-A) of the Central Sales Tax Act applies only when goods are exempt from tax generally under the State sales tax law; a conditional exemption tied to the type of industrial unit or a limited production period is not enough. The Jammu and Kashmir Government Order granted relief only to large or medium industrial units and only for a specified time from commencement of production, so it operated as a conditional exemption rather than a general exemption for the goods themselves. The earlier contrary interpretation was treated as a manifest error of law, and the Revenue's position on the applicability of Central sales tax was upheld. Case-Laws VAT and Sales Tax Mon, 24 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103846