https://www.taxtmi.com/caselaws?id=128746 The court partly allowed the petition regarding the turnover of green ginger, exempting it from taxation based on a Full Bench decision. However, the petitioner's claim for exemption under the Central Sales Tax Act, 1956, was rejected in all other aspects. The court emphasized the necessity of a causal connection between local purchases and the movement of goods for exemption, citing Tata Iron and Steel Co. v. S.R. Sarkar. The purchases made in the course of inter-State trade or export did not meet this requirement, leading to the denial of exemption from taxation. en-us Wed, 12 Dec 1962 00:00:00 +0530 Wed, 10 Apr 2013 17:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128746 The court partly allowed the petition regarding the turnover of green ginger, exempting it from taxation based on a Full Bench decision. However, the petitioner's claim for exemption under the Central Sales Tax Act, 1956, was rejected in all other aspects. The court emphasized the necessity of a causal connection between local purchases and the movement of goods for exemption, citing Tata Iron and Steel Co. v. S.R. Sarkar. The purchases made in the course of inter-State trade or export did not meet this requirement, leading to the denial of exemption from taxation. Case-Laws VAT and Sales Tax Wed, 12 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128746