https://www.taxtmi.com/caselaws?id=159867 Section 8(2-A) of the Central Sales Tax Act, 1956 applies only where the relevant sale or purchase is exempt under State law generally, or is generally taxable at a lower rate. A State exemption that depends on a condition, such as the dealer not having actually collected tax, is not a general and unconditional exemption and therefore does not satisfy the statutory test. On that basis, the assessee could not claim exemption from Central sales tax on purchases of coconuts under section 8(2-A). en-us Thu, 04 Sep 1997 00:00:00 +0530 Tue, 03 Dec 2013 15:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159867 Section 8(2-A) of the Central Sales Tax Act, 1956 applies only where the relevant sale or purchase is exempt under State law generally, or is generally taxable at a lower rate. A State exemption that depends on a condition, such as the dealer not having actually collected tax, is not a general and unconditional exemption and therefore does not satisfy the statutory test. On that basis, the assessee could not claim exemption from Central sales tax on purchases of coconuts under section 8(2-A). Case-Laws VAT and Sales Tax Thu, 04 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159867