https://www.taxtmi.com/caselaws?id=158850 An exemption from State sales tax on footwear was held not to be a general exemption because it applied only subject to value limits and specified manufacturing or marketing conditions; inter-State sales therefore did not qualify for exemption under section 8(2-A) of the Central Sales Tax Act, 1956. Interest on the tax demand was treated as accruing by operation of law from the date tax became payable under the Rajasthan Sales Tax Act, 1954, and the later clarification of liability did not defer that statutory obligation. Time was nevertheless allowed to file form C declarations, enabling the concessional rate under section 8(1) and consequential recalculation. en-us Mon, 14 Oct 1996 00:00:00 +0530 Fri, 08 Nov 2013 14:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158850 An exemption from State sales tax on footwear was held not to be a general exemption because it applied only subject to value limits and specified manufacturing or marketing conditions; inter-State sales therefore did not qualify for exemption under section 8(2-A) of the Central Sales Tax Act, 1956. Interest on the tax demand was treated as accruing by operation of law from the date tax became payable under the Rajasthan Sales Tax Act, 1954, and the later clarification of liability did not defer that statutory obligation. Time was nevertheless allowed to file form C declarations, enabling the concessional rate under section 8(1) and consequential recalculation. Case-Laws VAT and Sales Tax Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158850