https://www.taxtmi.com/caselaws?id=148401 Braided cord was treated as "cotton fabrics" and therefore as declared goods under section 14 of the Central Sales Tax Act, 1956. As declared goods, its inter-State sales were governed by section 8(2)(a), which ties the tax rate to that applicable to local sales in the appropriate State. Because identical local sales were wholly exempt under the Madras General Sales Tax Act, the corresponding inter-State sales could not bear tax. The State's contention that local exemption did not automatically extend to inter-State sales was accepted only in part, but the decisive effect came from section 8(2)(a). en-us Wed, 05 Jul 1967 00:00:00 +0530 Fri, 26 Apr 2013 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148401 Braided cord was treated as "cotton fabrics" and therefore as declared goods under section 14 of the Central Sales Tax Act, 1956. As declared goods, its inter-State sales were governed by section 8(2)(a), which ties the tax rate to that applicable to local sales in the appropriate State. Because identical local sales were wholly exempt under the Madras General Sales Tax Act, the corresponding inter-State sales could not bear tax. The State's contention that local exemption did not automatically extend to inter-State sales was accepted only in part, but the decisive effect came from section 8(2)(a). Case-Laws VAT and Sales Tax Wed, 05 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148401