https://www.taxtmi.com/caselaws?id=158075 A State sales tax exemption for goods produced in a new industrial unit for a fixed period was treated as an exemption from tax generally, because it applied to the goods themselves and was not limited to specified transactions, stages of levy, or special circumstances. On that basis, the exemption fell within the Explanation to section 8(2-A) of the Central Sales Tax Act, 1956. The practical effect was that the dealer was entitled to nil tax under the Central Act for the relevant period. en-us Tue, 05 Oct 1993 00:00:00 +0530 Wed, 16 Oct 2013 14:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158075 A State sales tax exemption for goods produced in a new industrial unit for a fixed period was treated as an exemption from tax generally, because it applied to the goods themselves and was not limited to specified transactions, stages of levy, or special circumstances. On that basis, the exemption fell within the Explanation to section 8(2-A) of the Central Sales Tax Act, 1956. The practical effect was that the dealer was entitled to nil tax under the Central Act for the relevant period. Case-Laws VAT and Sales Tax Tue, 05 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158075