https://www.taxtmi.com/caselaws?id=148339 Section 8(2A) of the Central Sales Tax Act, 1956 applies where goods are exempt from tax generally under the relevant State sales tax law. A State notification under the Madhya Pradesh General Sales Tax Act, 1958 exempted sales of niwar by registered dealers without any restriction on the nature of the sales. The exemption remained a general one even though it was confined to registered dealers and operative for a specified period, because it was not limited to specified circumstances or conditions within the Explanation to section 8(2A). The assessee's inter-State sales of niwar were therefore exempt from tax under section 8(2A). en-us Mon, 08 Apr 1968 00:00:00 +0530 Thu, 25 Apr 2013 17:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148339 Section 8(2A) of the Central Sales Tax Act, 1956 applies where goods are exempt from tax generally under the relevant State sales tax law. A State notification under the Madhya Pradesh General Sales Tax Act, 1958 exempted sales of niwar by registered dealers without any restriction on the nature of the sales. The exemption remained a general one even though it was confined to registered dealers and operative for a specified period, because it was not limited to specified circumstances or conditions within the Explanation to section 8(2A). The assessee's inter-State sales of niwar were therefore exempt from tax under section 8(2A). Case-Laws VAT and Sales Tax Mon, 08 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148339