https://www.taxtmi.com/caselaws?id=158223 An exemption notification is treated as general and unconditional where it merely identifies the class of goods and the eligible class of dealers, and no further act is required to claim the benefit; on that basis, the exemption under section 8(2-A) of the Central Sales Tax Act is available. A value limit or class description used only to identify the exempt goods or persons is not, by itself, a condition of exemption. The objection based on an alternative statutory remedy was also rejected because the petition was filed at the threshold, the matter was examined on merits, and the governing legal principle had already been settled. en-us Fri, 10 Dec 1993 00:00:00 +0530 Fri, 18 Oct 2013 13:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158223 An exemption notification is treated as general and unconditional where it merely identifies the class of goods and the eligible class of dealers, and no further act is required to claim the benefit; on that basis, the exemption under section 8(2-A) of the Central Sales Tax Act is available. A value limit or class description used only to identify the exempt goods or persons is not, by itself, a condition of exemption. The objection based on an alternative statutory remedy was also rejected because the petition was filed at the threshold, the matter was examined on merits, and the governing legal principle had already been settled. Case-Laws VAT and Sales Tax Fri, 10 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158223