https://www.taxtmi.com/caselaws?id=162600 Section 8(2)(c) of the Central Sales Tax Act, 1956 applies only where the relevant goods are exempt from tax generally under the State sales tax law; an exemption confined to approved units, specified stages, or other conditions is not enough. On that basis, goods covered by Entry 55 of the Kerala Value Added Tax Act, 2003 were held not to qualify for the nil CST rate because the exemption was conditional, not general. The Commissioner's circular on CST assessment was also upheld, since State authorities entrusted with CST assessment functions may issue administrative guidance to ensure uniform procedure and tax quantification. en-us Fri, 01 Jun 2007 00:00:00 +0530 Mon, 10 Mar 2014 18:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162600 Section 8(2)(c) of the Central Sales Tax Act, 1956 applies only where the relevant goods are exempt from tax generally under the State sales tax law; an exemption confined to approved units, specified stages, or other conditions is not enough. On that basis, goods covered by Entry 55 of the Kerala Value Added Tax Act, 2003 were held not to qualify for the nil CST rate because the exemption was conditional, not general. The Commissioner's circular on CST assessment was also upheld, since State authorities entrusted with CST assessment functions may issue administrative guidance to ensure uniform procedure and tax quantification. Case-Laws VAT and Sales Tax Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162600