https://www.taxtmi.com/caselaws?id=158790 A general exemption under the Andhra Pradesh General Sales Tax Act, granted by G.O. Ms. No. 604, was treated as a corresponding State exemption for section 8(2-A) of the Central Sales Tax Act, 1956. Because the State notification operated as a general exemption and was not limited to specific conditions, the same inter-State turnovers could not be subjected to Central sales tax. The earlier binding interpretation of the State exemption was applied, and the contrary conditional-character argument was rejected. The disputed turnovers were therefore excluded from tax under the Central Act, with consequential refund or adjustment relief indicated. en-us Wed, 18 Sep 1996 00:00:00 +0530 Thu, 07 Nov 2013 14:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158790 A general exemption under the Andhra Pradesh General Sales Tax Act, granted by G.O. Ms. No. 604, was treated as a corresponding State exemption for section 8(2-A) of the Central Sales Tax Act, 1956. Because the State notification operated as a general exemption and was not limited to specific conditions, the same inter-State turnovers could not be subjected to Central sales tax. The earlier binding interpretation of the State exemption was applied, and the contrary conditional-character argument was rejected. The disputed turnovers were therefore excluded from tax under the Central Act, with consequential refund or adjustment relief indicated. Case-Laws VAT and Sales Tax Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158790