https://www.taxtmi.com/caselaws?id=160150 An exemption notification under the Karnataka Sales Tax Act for imitation jewellery was treated as an exemption from tax generally, because it was not confined to specified circumstances or conditions. That brought the goods within section 8(2A) of the Central Sales Tax Act, under which Central sales tax is nil where the relevant State law grants a general exemption. On that basis, inter-State sales of imitation jewellery were held not liable to Central sales tax, and the assessment and consequential demand notices were quashed. en-us Fri, 29 Sep 1995 00:00:00 +0530 Tue, 10 Dec 2013 17:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160150 An exemption notification under the Karnataka Sales Tax Act for imitation jewellery was treated as an exemption from tax generally, because it was not confined to specified circumstances or conditions. That brought the goods within section 8(2A) of the Central Sales Tax Act, under which Central sales tax is nil where the relevant State law grants a general exemption. On that basis, inter-State sales of imitation jewellery were held not liable to Central sales tax, and the assessment and consequential demand notices were quashed. Case-Laws VAT and Sales Tax Fri, 29 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160150