https://www.taxtmi.com/caselaws?id=161611 Section 8(2-A) of the Central Sales Tax Act, 1956 applies where goods are exempt from State tax generally, but not where the exemption is confined to specified conditions or circumstances. The Rajasthan High Court distinguished conditions attached to a dealer or industrial unit from criteria used only to identify the class of goods. On that approach, the State notification dated 7 March 1994 exempting footwear not made of leather and valued up to Rs. 100 was treated as a general exemption of a class of goods, because it imposed no dealer-specific or turnover-specific condition. The inter-State turnover of such footwear was therefore exempt under section 8(2-A). en-us Thu, 17 Jan 2002 00:00:00 +0530 Sat, 01 Feb 2014 17:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161611 Section 8(2-A) of the Central Sales Tax Act, 1956 applies where goods are exempt from State tax generally, but not where the exemption is confined to specified conditions or circumstances. The Rajasthan High Court distinguished conditions attached to a dealer or industrial unit from criteria used only to identify the class of goods. On that approach, the State notification dated 7 March 1994 exempting footwear not made of leather and valued up to Rs. 100 was treated as a general exemption of a class of goods, because it imposed no dealer-specific or turnover-specific condition. The inter-State turnover of such footwear was therefore exempt under section 8(2-A). Case-Laws VAT and Sales Tax Thu, 17 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161611