https://www.taxtmi.com/caselaws?id=244409 Section 8(2-A) of the Central Sales Tax Act, 1956 applies only when the relevant goods are generally exempt under the appropriate State sales tax law as a whole. An exemption under one State enactment does not attract central exemption if the same goods remain taxable under another applicable State sales tax law. On that footing, alcohol was held not to be exempt from central sales tax merely because it was exempt under the U.P. Sales Tax Act, 1948, since it was taxable under the U.P. Act of 1939. The earlier contrary High Court view was disapproved and the Tribunal's order treating the turnover as exempt was set aside. en-us Wed, 19 Feb 2014 00:00:00 +0530 Wed, 09 Jul 2014 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244409 Section 8(2-A) of the Central Sales Tax Act, 1956 applies only when the relevant goods are generally exempt under the appropriate State sales tax law as a whole. An exemption under one State enactment does not attract central exemption if the same goods remain taxable under another applicable State sales tax law. On that footing, alcohol was held not to be exempt from central sales tax merely because it was exempt under the U.P. Sales Tax Act, 1948, since it was taxable under the U.P. Act of 1939. The earlier contrary High Court view was disapproved and the Tribunal's order treating the turnover as exempt was set aside. Case-Laws VAT and Sales Tax Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244409