https://www.taxtmi.com/caselaws?id=128469 Green ginger was treated in common parlance as a "vegetable" for sales tax exemption purposes, and the later exclusionary notification was applied prospectively, so the commodity remained exempt until that notification took effect. Under the Central Sales Tax Act, no Central tax could be levied for the period before 1 October 1958 because pre-amendment section 8(2) tied inter-State liability to the State sales tax position. After the amendment, Central tax became chargeable unless the State exemption was a general exemption; a conditional exemption did not suffice. The document therefore states that exemption continued for the earlier period, while Central levy applied for the later period. en-us Tue, 06 Mar 1962 00:00:00 +0530 Sat, 06 Apr 2013 11:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128469 Green ginger was treated in common parlance as a "vegetable" for sales tax exemption purposes, and the later exclusionary notification was applied prospectively, so the commodity remained exempt until that notification took effect. Under the Central Sales Tax Act, no Central tax could be levied for the period before 1 October 1958 because pre-amendment section 8(2) tied inter-State liability to the State sales tax position. After the amendment, Central tax became chargeable unless the State exemption was a general exemption; a conditional exemption did not suffice. The document therefore states that exemption continued for the earlier period, while Central levy applied for the later period. Case-Laws VAT and Sales Tax Tue, 06 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128469