https://www.taxtmi.com/caselaws?id=150155 After the 1969 amendment to the Central Sales Tax Act, inter-State sales remain taxable even where the corresponding intra-State sale would not attract tax under State law. Only a true general exemption under the State enactment can exclude Central sales tax; exemptions confined to specified conditions do not qualify. The earlier Supreme Court view in Yaddalam was treated as superseded by the retrospective amendment. The Court also reiterated that a party seeking answers on an adverse part of a Board order must independently satisfy the statutory reference requirements; a prior reference by the opposite party does not dispense with that obligation. en-us Fri, 29 Oct 1971 00:00:00 +0530 Thu, 09 May 2013 14:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150155 After the 1969 amendment to the Central Sales Tax Act, inter-State sales remain taxable even where the corresponding intra-State sale would not attract tax under State law. Only a true general exemption under the State enactment can exclude Central sales tax; exemptions confined to specified conditions do not qualify. The earlier Supreme Court view in Yaddalam was treated as superseded by the retrospective amendment. The Court also reiterated that a party seeking answers on an adverse part of a Board order must independently satisfy the statutory reference requirements; a prior reference by the opposite party does not dispense with that obligation. Case-Laws VAT and Sales Tax Fri, 29 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150155