https://www.taxtmi.com/caselaws?id=151016 The proviso to section 8(1) of the Central Sales Tax Act, 1956 was held not to apply to inter-State sales of motor spirit merely because the goods were exempt from general sales tax under the Bombay Sales Tax Act, 1953. The expression "sales tax law" in section 2(i) was given wide amplitude and was treated as including a separate tax law levied on specified goods. Motor spirit remained liable under the Bombay Sales of Motor Spirit Taxation Act, 1946, so the exemption under the general sales tax statute did not displace that separate liability. The assessees were therefore not entitled to the claimed exemption. en-us Mon, 01 Mar 1976 00:00:00 +0530 Mon, 27 May 2013 14:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151016 The proviso to section 8(1) of the Central Sales Tax Act, 1956 was held not to apply to inter-State sales of motor spirit merely because the goods were exempt from general sales tax under the Bombay Sales Tax Act, 1953. The expression "sales tax law" in section 2(i) was given wide amplitude and was treated as including a separate tax law levied on specified goods. Motor spirit remained liable under the Bombay Sales of Motor Spirit Taxation Act, 1946, so the exemption under the general sales tax statute did not displace that separate liability. The assessees were therefore not entitled to the claimed exemption. Case-Laws VAT and Sales Tax Mon, 01 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151016