https://www.taxtmi.com/caselaws?id=151265 Where a dealer's goods are exempt from State sales tax generally, the same exemption extends to inter-State sales under section 8(2A) of the Central Sales Tax Act unless the exemption is confined to specified circumstances, conditions or stages. The State notification in question was treated as a general exemption of the assessee's turnover in Uttar Pradesh, so the inter-State sales also qualified for nil tax under the Central Act. The subsequent amendment was held not to change that character or limit the exemption to intra-State sales only. en-us Tue, 19 Jul 1977 00:00:00 +0530 Mon, 03 Jun 2013 14:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151265 Where a dealer's goods are exempt from State sales tax generally, the same exemption extends to inter-State sales under section 8(2A) of the Central Sales Tax Act unless the exemption is confined to specified circumstances, conditions or stages. The State notification in question was treated as a general exemption of the assessee's turnover in Uttar Pradesh, so the inter-State sales also qualified for nil tax under the Central Act. The subsequent amendment was held not to change that character or limit the exemption to intra-State sales only. Case-Laws VAT and Sales Tax Tue, 19 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151265