https://www.taxtmi.com/caselaws?id=157857 Footwear exempt under the Karnataka Sales Tax Act only when its price did not exceed Rs. 30 per pair did not qualify for nil Central sales tax under section 8(2-A) of the Central Sales Tax Act, 1956, because the State exemption was conditional rather than a general exemption. The Court treated the price limit as a limiting condition, not merely a descriptive feature of the goods, so the inter-State sales were not exempt. It also held that an earlier departmental clarification could not override the statute or bind assessing authorities, and no equitable estoppel was established. The challenge to denial of Central sales tax exemption therefore failed. en-us Fri, 24 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 15:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157857 Footwear exempt under the Karnataka Sales Tax Act only when its price did not exceed Rs. 30 per pair did not qualify for nil Central sales tax under section 8(2-A) of the Central Sales Tax Act, 1956, because the State exemption was conditional rather than a general exemption. The Court treated the price limit as a limiting condition, not merely a descriptive feature of the goods, so the inter-State sales were not exempt. It also held that an earlier departmental clarification could not override the statute or bind assessing authorities, and no equitable estoppel was established. The challenge to denial of Central sales tax exemption therefore failed. Case-Laws VAT and Sales Tax Fri, 24 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157857