https://www.taxtmi.com/caselaws?id=150417 The court held that section 6(2) of the Central Sales Tax Act strictly exempts only sales to registered dealers, emphasizing the statutory requirement for exemption. The court noted the distinction between concessional rates under section 8(1) and exemptions under section 6(2), highlighting the legislative intent to limit exemptions to registered dealers. Ultimately, the court dismissed the case, upholding the Tribunal's decision and emphasizing the need for a strict construction of exemption provisions. en-us Tue, 19 Sep 1972 00:00:00 +0530 Thu, 16 May 2013 15:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150417 The court held that section 6(2) of the Central Sales Tax Act strictly exempts only sales to registered dealers, emphasizing the statutory requirement for exemption. The court noted the distinction between concessional rates under section 8(1) and exemptions under section 6(2), highlighting the legislative intent to limit exemptions to registered dealers. Ultimately, the court dismissed the case, upholding the Tribunal's decision and emphasizing the need for a strict construction of exemption provisions. Case-Laws VAT and Sales Tax Tue, 19 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150417