https://www.taxtmi.com/caselaws?id=150837 Section 8(2A) of the Central Sales Tax Act applies only where the relevant State sales tax law grants a general exemption from tax; an exemption limited to specified circumstances or a special class of transactions does not qualify. The Kerala High Court analysis explains that the State notification exempting sales of medicines dispensed by a medical practitioner from his own dispensary was conditional and confined to a narrow category, not a general exemption under the State law. On that basis, the assessee was not entitled to nil tax treatment under section 8(2A), and the Tribunal's extension of the exemption was incorrect. en-us Fri, 11 Apr 1975 00:00:00 +0530 Thu, 23 May 2013 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150837 Section 8(2A) of the Central Sales Tax Act applies only where the relevant State sales tax law grants a general exemption from tax; an exemption limited to specified circumstances or a special class of transactions does not qualify. The Kerala High Court analysis explains that the State notification exempting sales of medicines dispensed by a medical practitioner from his own dispensary was conditional and confined to a narrow category, not a general exemption under the State law. On that basis, the assessee was not entitled to nil tax treatment under section 8(2A), and the Tribunal's extension of the exemption was incorrect. Case-Laws VAT and Sales Tax Fri, 11 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150837