https://www.taxtmi.com/caselaws?id=150938 The court dismissed the tax case, affirming the Tribunal's decision and imposing costs. The judgment emphasized the requirement of sales to registered dealers for exemption under section 6(2) of the Central Sales Tax Act, clarifying that Government departments are not automatically considered registered dealers. The court highlighted the legislative distinction between dealers and registered dealers and noted a subsequent amendment extending exemption to sales to registered dealers or the Government. The case underscores the strict construction of exemption provisions and the legislative intent behind the distinction between various types of dealers. en-us Tue, 24 Apr 1973 00:00:00 +0530 Fri, 24 May 2013 18:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150938 The court dismissed the tax case, affirming the Tribunal's decision and imposing costs. The judgment emphasized the requirement of sales to registered dealers for exemption under section 6(2) of the Central Sales Tax Act, clarifying that Government departments are not automatically considered registered dealers. The court highlighted the legislative distinction between dealers and registered dealers and noted a subsequent amendment extending exemption to sales to registered dealers or the Government. The case underscores the strict construction of exemption provisions and the legislative intent behind the distinction between various types of dealers. Case-Laws VAT and Sales Tax Tue, 24 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150938