https://www.taxtmi.com/caselaws?id=128986 Goods exempt under the State sales tax notification, where the notified conditions were satisfied, were treated as not liable to State sales tax; that exemption also carried through to inter-State sales under the Central Sales Tax Act. Section 9 of the Central Act was applied through the State tax machinery, so taxability depended on the underlying incidence under State law. On the Supreme Court's construction, a transaction not taxable as an intra-State sale did not become taxable merely because it was an inter-State sale. The petitions were allowed in favour of the assessee. en-us Thu, 22 Jul 1965 00:00:00 +0530 Tue, 16 Apr 2013 10:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128986 Goods exempt under the State sales tax notification, where the notified conditions were satisfied, were treated as not liable to State sales tax; that exemption also carried through to inter-State sales under the Central Sales Tax Act. Section 9 of the Central Act was applied through the State tax machinery, so taxability depended on the underlying incidence under State law. On the Supreme Court's construction, a transaction not taxable as an intra-State sale did not become taxable merely because it was an inter-State sale. The petitions were allowed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 22 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128986