https://www.taxtmi.com/caselaws?id=150538 Section 8(2A) of the Central Sales Tax Act, 1956 applies where State law grants a general exemption from sales tax, and the Punjab & Haryana HC held that this extends beyond entries in a tax-free schedule or section 6 of the State Act. However, an exemption under section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948 was found to operate only when sales were made to specified electricity undertakings and goods were used for generation or distribution of energy. Those restrictions were treated as specified circumstances and conditions, so the exemption was not general and did not attract nil Central sales tax. en-us Mon, 05 Nov 1973 00:00:00 +0530 Sat, 18 May 2013 14:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150538 Section 8(2A) of the Central Sales Tax Act, 1956 applies where State law grants a general exemption from sales tax, and the Punjab & Haryana HC held that this extends beyond entries in a tax-free schedule or section 6 of the State Act. However, an exemption under section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948 was found to operate only when sales were made to specified electricity undertakings and goods were used for generation or distribution of energy. Those restrictions were treated as specified circumstances and conditions, so the exemption was not general and did not attract nil Central sales tax. Case-Laws VAT and Sales Tax Mon, 05 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150538