https://www.taxtmi.com/caselaws?id=104012 A special sales tax exemption confined to specified goods manufactured by identified newly set up industrial units for a fixed period was not an exemption from tax generally under section 8(2A) of the Central Sales Tax Act. The provision applies only where goods are exempt as a class, while the statutory explanation excludes exemptions operating in specified circumstances or subject to specified conditions. The 1972 amendment was treated as clarificatory and did not alter that principle. On that basis, the assessee could not claim the benefit of section 8(2A). en-us Wed, 20 Mar 1996 00:00:00 +0530 Wed, 22 Apr 2020 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104012 A special sales tax exemption confined to specified goods manufactured by identified newly set up industrial units for a fixed period was not an exemption from tax generally under section 8(2A) of the Central Sales Tax Act. The provision applies only where goods are exempt as a class, while the statutory explanation excludes exemptions operating in specified circumstances or subject to specified conditions. The 1972 amendment was treated as clarificatory and did not alter that principle. On that basis, the assessee could not claim the benefit of section 8(2A). Case-Laws VAT and Sales Tax Wed, 20 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104012