https://www.taxtmi.com/caselaws?id=158579 A turnover-linked State exemption for refined oils had to be examined for its character under Section 8(2-A) of the Central Sales Tax Act, because the key question was whether a notification tied to a turnover ceiling amounted to a general exemption affecting CST liability. As the Tribunal had not addressed the rival submissions or the applicability of the notification on the facts, that issue was remitted for fresh consideration. By contrast, the denial of exemption on the footing of inter-State sales was sustained, since the assessee's chairman's statements were corroborated by inspection materials, including large deposits in employees' names and the absence of written stock-transfer agreements. en-us Thu, 25 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158579 A turnover-linked State exemption for refined oils had to be examined for its character under Section 8(2-A) of the Central Sales Tax Act, because the key question was whether a notification tied to a turnover ceiling amounted to a general exemption affecting CST liability. As the Tribunal had not addressed the rival submissions or the applicability of the notification on the facts, that issue was remitted for fresh consideration. By contrast, the denial of exemption on the footing of inter-State sales was sustained, since the assessee's chairman's statements were corroborated by inspection materials, including large deposits in employees' names and the absence of written stock-transfer agreements. Case-Laws VAT and Sales Tax Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158579