https://www.taxtmi.com/caselaws?id=151364 The unamended Section 6(2) of the Central Sales Tax Act, 1956 was confined to sales to registered dealers and did not extend to inter-State sales made to Government institutions, because the statute deliberately referred to Government separately in Section 8 and omitted it from Section 6(2). The simultaneous amendment of both provisions by Act No. 31 of 1958 reinforced that the legislature intended different treatment for exemption and concessional taxation. Accordingly, the claimed exemption was not available for sales to Government institutions. en-us Tue, 02 Mar 1976 00:00:00 +0530 Wed, 05 Jun 2013 11:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151364 The unamended Section 6(2) of the Central Sales Tax Act, 1956 was confined to sales to registered dealers and did not extend to inter-State sales made to Government institutions, because the statute deliberately referred to Government separately in Section 8 and omitted it from Section 6(2). The simultaneous amendment of both provisions by Act No. 31 of 1958 reinforced that the legislature intended different treatment for exemption and concessional taxation. Accordingly, the claimed exemption was not available for sales to Government institutions. Case-Laws VAT and Sales Tax Tue, 02 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151364