https://www.taxtmi.com/caselaws?id=162431 A commodity wholly exempt from State sales tax could not be subjected to Central sales tax relief denial merely because a declaration form was not produced. The Madras High Court held that metal polishing soap, treated as part of a cottage soap industry under the recognition certificate, fell within the exempt category; the classification depended on the nature of the industry, not the end-use of the soap. Once the product was exempt under the State notification, that exemption extended to the Central sales tax levy, and insistence on the declaration form was unsustainable. The writ petition succeeded and the disputed tax demand was set aside. en-us Tue, 18 Nov 2003 00:00:00 +0530 Wed, 26 Feb 2014 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162431 A commodity wholly exempt from State sales tax could not be subjected to Central sales tax relief denial merely because a declaration form was not produced. The Madras High Court held that metal polishing soap, treated as part of a cottage soap industry under the recognition certificate, fell within the exempt category; the classification depended on the nature of the industry, not the end-use of the soap. Once the product was exempt under the State notification, that exemption extended to the Central sales tax levy, and insistence on the declaration form was unsustainable. The writ petition succeeded and the disputed tax demand was set aside. Case-Laws VAT and Sales Tax Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162431