https://www.taxtmi.com/caselaws?id=162315 An exemption notification under section 8(5) of the Central Sales Tax Act was construed strictly and, read with rule 28A of the Haryana General Sales Tax Rules, was held to be dealer-specific rather than an exemption attached to the goods. The benefit extended only to a dealer holding a valid exemption certificate for goods manufactured by an eligible unit, and not to another dealer merely because the goods originated from an exempted unit. Inter-State sales by a dealer without such certificate were therefore not exempt from Central sales tax. The reference was answered in favour of the revenue, and the claimed exemption was denied. en-us Thu, 06 Jan 2005 00:00:00 +0530 Mon, 24 Feb 2014 16:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162315 An exemption notification under section 8(5) of the Central Sales Tax Act was construed strictly and, read with rule 28A of the Haryana General Sales Tax Rules, was held to be dealer-specific rather than an exemption attached to the goods. The benefit extended only to a dealer holding a valid exemption certificate for goods manufactured by an eligible unit, and not to another dealer merely because the goods originated from an exempted unit. Inter-State sales by a dealer without such certificate were therefore not exempt from Central sales tax. The reference was answered in favour of the revenue, and the claimed exemption was denied. Case-Laws VAT and Sales Tax Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162315