https://www.taxtmi.com/caselaws?id=161028 An exemption notification for hank yarn in plain reels, issued under the State sales tax law, was treated as a general exemption for sales to registered dealers because it was tied to a specified class of goods and dealers without additional qualifying conditions. On that basis, the note states that section 8(2A) of the Central Sales Tax Act, 1956 applies where local law grants a general exemption, and the inter-State sales of hank yarn in plain reels also qualified for the benefit. Exemptions limited by special use conditions, industrial unit restrictions, or similar circumstances were distinguished as materially different. en-us Thu, 08 Nov 2001 00:00:00 +0530 Mon, 30 Dec 2013 14:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161028 An exemption notification for hank yarn in plain reels, issued under the State sales tax law, was treated as a general exemption for sales to registered dealers because it was tied to a specified class of goods and dealers without additional qualifying conditions. On that basis, the note states that section 8(2A) of the Central Sales Tax Act, 1956 applies where local law grants a general exemption, and the inter-State sales of hank yarn in plain reels also qualified for the benefit. Exemptions limited by special use conditions, industrial unit restrictions, or similar circumstances were distinguished as materially different. Case-Laws VAT and Sales Tax Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161028