https://www.taxtmi.com/caselaws?id=154524 Section 8(2A) of the Central Sales Tax Act applies only where the goods themselves are exempt from tax generally, not where relief is confined to a dealer or a class of dealers. Reading the provision with section 6(1A) and the explanation to section 8(2A), the court treated "generally" as a total exemption from tax without restriction or limitation. Exemptions limited by conditions, circumstances, or stages of levy do not amount to a general exemption. On that interpretation, the State sales tax concession in question did not attract nil CST, and the assessee could not claim corresponding exemption under the Central Sales Tax Act. en-us Mon, 09 Sep 1985 00:00:00 +0530 Thu, 22 Aug 2013 18:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154524 Section 8(2A) of the Central Sales Tax Act applies only where the goods themselves are exempt from tax generally, not where relief is confined to a dealer or a class of dealers. Reading the provision with section 6(1A) and the explanation to section 8(2A), the court treated "generally" as a total exemption from tax without restriction or limitation. Exemptions limited by conditions, circumstances, or stages of levy do not amount to a general exemption. On that interpretation, the State sales tax concession in question did not attract nil CST, and the assessee could not claim corresponding exemption under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 09 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154524