https://www.taxtmi.com/caselaws?id=161028 Exemption for sales of hank yarn in plain reels to registered dealers was treated as a general exemption because it applied to a specified commodity and the relevant statutory class of dealers without further qualifying conditions. Registration did not make the exemption conditional, as dealers in hank yarn were required to be registered under the State sales tax framework. Exemptions restricted by industrial use, specified consumption, time periods, or other special circumstances were distinguishable. Consequently, the State exemption extended to inter-State sales under section 8(2A) of the Central Sales Tax Act, 1956. 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 Exemption for sales of hank yarn in plain reels to registered dealers was treated as a general exemption because it applied to a specified commodity and the relevant statutory class of dealers without further qualifying conditions. Registration did not make the exemption conditional, as dealers in hank yarn were required to be registered under the State sales tax framework. Exemptions restricted by industrial use, specified consumption, time periods, or other special circumstances were distinguishable. Consequently, the State exemption extended to inter-State sales under section 8(2A) of the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161028