https://www.taxtmi.com/caselaws?id=151257 Inter-State sales of foodgrains were held exempt from Central sales tax because the corresponding local sales were covered by a general exemption under the U.P. Sales Tax Act. The Court treated the exemption for sales by State and Central Government departments as unconditional and not limited to specified circumstances, and therefore a general exemption for section 8(2A) of the Central Sales Tax Act. The 1969 amendment did not change that position on the facts considered, so the inter-State sales were not liable to Central sales tax. en-us Wed, 27 Jul 1977 00:00:00 +0530 Mon, 03 Jun 2013 11:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151257 Inter-State sales of foodgrains were held exempt from Central sales tax because the corresponding local sales were covered by a general exemption under the U.P. Sales Tax Act. The Court treated the exemption for sales by State and Central Government departments as unconditional and not limited to specified circumstances, and therefore a general exemption for section 8(2A) of the Central Sales Tax Act. The 1969 amendment did not change that position on the facts considered, so the inter-State sales were not liable to Central sales tax. Case-Laws VAT and Sales Tax Wed, 27 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151257