https://www.taxtmi.com/caselaws?id=154222 A retrospective exemption on woollen felts under the Rajasthan Sales Tax Act was conditional on the dealer satisfying specified requirements, including payment of additional excise duty in lieu of sales tax and non-collection or refund of sales tax. That made the exemption limited, not a general exemption from State sales tax. Because section 8(2A) of the Central Sales Tax Act applies only where goods are exempt generally under the State law, and its explanation excludes conditional exemptions, the inter-State sales did not qualify for nil Central sales tax. The writ petitions were rejected on the merits. en-us Mon, 24 Jan 1983 00:00:00 +0530 Sat, 10 Aug 2013 12:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154222 A retrospective exemption on woollen felts under the Rajasthan Sales Tax Act was conditional on the dealer satisfying specified requirements, including payment of additional excise duty in lieu of sales tax and non-collection or refund of sales tax. That made the exemption limited, not a general exemption from State sales tax. Because section 8(2A) of the Central Sales Tax Act applies only where goods are exempt generally under the State law, and its explanation excludes conditional exemptions, the inter-State sales did not qualify for nil Central sales tax. The writ petitions were rejected on the merits. Case-Laws VAT and Sales Tax Mon, 24 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154222