https://www.taxtmi.com/caselaws?id=151171 An exemption granted to goods under the local sales tax law was treated as available for Central sales tax assessment before the 1969 amendment, following the principle that the State exemption carried through to the central levy in that pre-amendment period. On that footing, the assessee's inter-State sales of country oil chekkus were not liable to tax, and the condition under section 10 of the Central Sales Tax (Amendment) Act, 1969, requiring that no tax was levied or collected on such sales, was satisfied. The assessee was therefore entitled to exclude the disputed turnover under the amending provision. en-us Thu, 07 Aug 1975 00:00:00 +0530 Fri, 31 May 2013 18:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151171 An exemption granted to goods under the local sales tax law was treated as available for Central sales tax assessment before the 1969 amendment, following the principle that the State exemption carried through to the central levy in that pre-amendment period. On that footing, the assessee's inter-State sales of country oil chekkus were not liable to tax, and the condition under section 10 of the Central Sales Tax (Amendment) Act, 1969, requiring that no tax was levied or collected on such sales, was satisfied. The assessee was therefore entitled to exclude the disputed turnover under the amending provision. Case-Laws VAT and Sales Tax Thu, 07 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151171