https://www.taxtmi.com/caselaws?id=157959 Section 8(2A) of the Central Sales Tax Act extends a State sales tax exemption to inter-State sales only where the goods are exempt generally under the State law. A conditional exemption confined to specified circumstances does not qualify, and the corresponding Central tax cannot be reduced to nil. Here, the Karnataka notification exempted footwear only when the sale price did not exceed Rs. 30 per pair, so it operated as a condition-based exemption rather than a general one. The challenge therefore failed, and the State exemption could not be carried over to inter-State turnover. en-us Tue, 15 Nov 1994 00:00:00 +0530 Mon, 14 Oct 2013 14:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157959 Section 8(2A) of the Central Sales Tax Act extends a State sales tax exemption to inter-State sales only where the goods are exempt generally under the State law. A conditional exemption confined to specified circumstances does not qualify, and the corresponding Central tax cannot be reduced to nil. Here, the Karnataka notification exempted footwear only when the sale price did not exceed Rs. 30 per pair, so it operated as a condition-based exemption rather than a general one. The challenge therefore failed, and the State exemption could not be carried over to inter-State turnover. Case-Laws VAT and Sales Tax Tue, 15 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157959