https://www.taxtmi.com/caselaws?id=150660 A time-bound exemption granted under section 4-A of the U.P. Sales Tax Act to a particular manufacturer for mirrors and toughened glass was treated as a general exemption for section 8(2A) of the Central Sales Tax Act. The Court held that the decisive inquiry was whether the dealer's sales were exempt from tax generally during the relevant period, not whether the commodity was taxable in the hands of other dealers. Because the exemption was not confined to specified circumstances, specified conditions, or a particular stage of levy within the statutory explanation, the turnover was not liable to Central sales tax. The assessment orders were quashed and the petition was allowed with costs. en-us Thu, 16 May 1974 00:00:00 +0530 Mon, 20 May 2013 18:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150660 A time-bound exemption granted under section 4-A of the U.P. Sales Tax Act to a particular manufacturer for mirrors and toughened glass was treated as a general exemption for section 8(2A) of the Central Sales Tax Act. The Court held that the decisive inquiry was whether the dealer's sales were exempt from tax generally during the relevant period, not whether the commodity was taxable in the hands of other dealers. Because the exemption was not confined to specified circumstances, specified conditions, or a particular stage of levy within the statutory explanation, the turnover was not liable to Central sales tax. The assessment orders were quashed and the petition was allowed with costs. Case-Laws VAT and Sales Tax Thu, 16 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150660