https://www.taxtmi.com/caselaws?id=155135 Sales tax exemption under section 9 of the Kerala General Sales Tax Act, 1963, read with entries 6 and 7 of the Third Schedule, applied to confiscated imported textiles and cigarettes because they answered the description in the corresponding items of the First Schedule to the Central Excises and Salt Act, 1944. The schedule reference was treated as a legislative device identifying the goods by description, not as importing a further that the goods must have been manufactured in India or borne excise duty. Once the sold goods matched the scheduled description, the exemption operated and the sales were not liable to sales tax. en-us Fri, 17 Oct 1986 00:00:00 +0530 Sat, 31 Aug 2013 16:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155135 Sales tax exemption under section 9 of the Kerala General Sales Tax Act, 1963, read with entries 6 and 7 of the Third Schedule, applied to confiscated imported textiles and cigarettes because they answered the description in the corresponding items of the First Schedule to the Central Excises and Salt Act, 1944. The schedule reference was treated as a legislative device identifying the goods by description, not as importing a further that the goods must have been manufactured in India or borne excise duty. Once the sold goods matched the scheduled description, the exemption operated and the sales were not liable to sales tax. Case-Laws VAT and Sales Tax Fri, 17 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155135