https://www.taxtmi.com/caselaws?id=157981 State sales tax exemptions extend to inter-State sales under section 8(2-A) of the Central Sales Tax Act only where the State exemption is general and not confined to specified conditions. The Andhra Pradesh High Court treated the references to certified and truthfully labelled seeds under the Seeds Act, 1966 as identifying the class and nature of the goods, not imposing cumulative restrictions. The phrase "for agricultural purposes" was read as qualifying the seed category rather than limiting the exemption. On that construction, the State notification was a general exemption, and the inter-State turnover of the seeds qualified for exemption. en-us Tue, 25 Oct 1994 00:00:00 +0530 Mon, 14 Oct 2013 16:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157981 State sales tax exemptions extend to inter-State sales under section 8(2-A) of the Central Sales Tax Act only where the State exemption is general and not confined to specified conditions. The Andhra Pradesh High Court treated the references to certified and truthfully labelled seeds under the Seeds Act, 1966 as identifying the class and nature of the goods, not imposing cumulative restrictions. The phrase "for agricultural purposes" was read as qualifying the seed category rather than limiting the exemption. On that construction, the State notification was a general exemption, and the inter-State turnover of the seeds qualified for exemption. Case-Laws VAT and Sales Tax Tue, 25 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157981