https://www.taxtmi.com/caselaws?id=155840 General exemption under State sales tax law for tapioca attracted section 8(2-A) of the Central Sales Tax Act, 1956, because the State exemption operated generally for the specified goods. The fact that tapioca was otherwise taxable only at the purchase point did not prevent inter-State sales of tapioca powder from qualifying for Central sales tax exemption. The view that the exemption was conditional or too limited was erroneous, and the inter-State turnovers of tapioca powder were not liable to Central sales tax. en-us Mon, 01 Aug 1988 00:00:00 +0530 Mon, 13 May 2024 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155840 General exemption under State sales tax law for tapioca attracted section 8(2-A) of the Central Sales Tax Act, 1956, because the State exemption operated generally for the specified goods. The fact that tapioca was otherwise taxable only at the purchase point did not prevent inter-State sales of tapioca powder from qualifying for Central sales tax exemption. The view that the exemption was conditional or too limited was erroneous, and the inter-State turnovers of tapioca powder were not liable to Central sales tax. Case-Laws VAT and Sales Tax Mon, 01 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155840