https://www.taxtmi.com/caselaws?id=235510 The 2002 amendment to section 8(5) of the Central Sales Tax Act did not confine the State Government's exemption power to inter-State sales under section 8(1) alone. Read in context, the added requirement of section 8(4) made declaration-form compliance mandatory only where that sub-section applied, while the express retention of references to both section 8(1) and section 8(2) showed that the power to grant total or partial exemption in public interest continued for section 8(2) transactions. The amendment was therefore treated as withdrawing only the power to waive section 8(4), not as abolishing the broader exemption power. en-us Thu, 30 Aug 2012 00:00:00 +0530 Wed, 13 Aug 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235510 The 2002 amendment to section 8(5) of the Central Sales Tax Act did not confine the State Government's exemption power to inter-State sales under section 8(1) alone. Read in context, the added requirement of section 8(4) made declaration-form compliance mandatory only where that sub-section applied, while the express retention of references to both section 8(1) and section 8(2) showed that the power to grant total or partial exemption in public interest continued for section 8(2) transactions. The amendment was therefore treated as withdrawing only the power to waive section 8(4), not as abolishing the broader exemption power. Case-Laws VAT and Sales Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235510