https://www.taxtmi.com/caselaws?id=158322 B.H.C. (Technical) was treated as a pesticide meant for agricultural use under the Pondicherry General Sales Tax Act exemption notification because the notification did not require any minimum strength, dilution, or mixing before exemption applied. The local exemption was therefore sustained. However, the same notification was held not to amount to a general exemption for Central sales tax purposes, because exemption under the Central Sales Tax Act applies only where goods are exempt generally and not merely under conditional or situation-specific relief. The assessee therefore did not qualify for exemption under the Central Sales Tax Act. en-us Mon, 27 Jul 1992 00:00:00 +0530 Mon, 21 Oct 2013 12:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158322 B.H.C. (Technical) was treated as a pesticide meant for agricultural use under the Pondicherry General Sales Tax Act exemption notification because the notification did not require any minimum strength, dilution, or mixing before exemption applied. The local exemption was therefore sustained. However, the same notification was held not to amount to a general exemption for Central sales tax purposes, because exemption under the Central Sales Tax Act applies only where goods are exempt generally and not merely under conditional or situation-specific relief. The assessee therefore did not qualify for exemption under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 27 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158322