https://www.taxtmi.com/caselaws?id=150804 Section 8(2A) of the Central Sales Tax Act, 1956 applies only where goods are exempt from tax generally, not where relief is limited to a single stage or conditional exemption. The commentary explains that tanned hides and skins, though already taxed in raw form under the State sales tax scheme, remained within the tax net and were only protected from further levy after earlier collection. The State refund mechanism and the interaction with sections 14 and 15 of the Central Sales Tax Act supported that view. Accordingly, such goods did not qualify for the nil rate under section 8(2A), and the proper relief was reimbursement of tax already paid. en-us Mon, 15 Jul 1974 00:00:00 +0530 Wed, 22 May 2013 18:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150804 Section 8(2A) of the Central Sales Tax Act, 1956 applies only where goods are exempt from tax generally, not where relief is limited to a single stage or conditional exemption. The commentary explains that tanned hides and skins, though already taxed in raw form under the State sales tax scheme, remained within the tax net and were only protected from further levy after earlier collection. The State refund mechanism and the interaction with sections 14 and 15 of the Central Sales Tax Act supported that view. Accordingly, such goods did not qualify for the nil rate under section 8(2A), and the proper relief was reimbursement of tax already paid. Case-Laws VAT and Sales Tax Mon, 15 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150804