https://www.taxtmi.com/caselaws?id=159161 An exemption confined to specified footwear under the Rajasthan Sales Tax Act, 1954 was held not to be an exemption from tax generally for purposes of section 8(2-A) of the Central Sales Tax Act, 1956. The Tribunal applied its earlier ruling on the same point and reasoned that a State-law exemption limited to local sales tax liability does not automatically extend to inter-State sales. On that basis, the claimed benefit was denied for inter-State transactions, and the Revenue's position was accepted. en-us Mon, 16 Dec 1996 00:00:00 +0530 Sat, 16 Nov 2013 16:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159161 An exemption confined to specified footwear under the Rajasthan Sales Tax Act, 1954 was held not to be an exemption from tax generally for purposes of section 8(2-A) of the Central Sales Tax Act, 1956. The Tribunal applied its earlier ruling on the same point and reasoned that a State-law exemption limited to local sales tax liability does not automatically extend to inter-State sales. On that basis, the claimed benefit was denied for inter-State transactions, and the Revenue's position was accepted. Case-Laws VAT and Sales Tax Mon, 16 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159161