https://www.taxtmi.com/caselaws?id=162717 Departmental circulars cannot displace statutory tax liability or binding judicial interpretation; liability for inter-State sales must be determined under the Central Sales Tax Act as construed by courts. Watery coconuts fall within the taxable description of coconut or oil seeds, excepting tender coconuts, under the relevant State sales tax schedule. The State-law exclusion does not create a general exemption because it applies only to goods outside specified taxable entries. Consequently, the conditions for Central sales tax relief based on a general State exemption are not met, and inter-State sales of watery coconuts remain taxable. en-us Wed, 15 Nov 2006 00:00:00 +0530 Thu, 13 Mar 2014 11:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162717 Departmental circulars cannot displace statutory tax liability or binding judicial interpretation; liability for inter-State sales must be determined under the Central Sales Tax Act as construed by courts. Watery coconuts fall within the taxable description of coconut or oil seeds, excepting tender coconuts, under the relevant State sales tax schedule. The State-law exclusion does not create a general exemption because it applies only to goods outside specified taxable entries. Consequently, the conditions for Central sales tax relief based on a general State exemption are not met, and inter-State sales of watery coconuts remain taxable. Case-Laws VAT and Sales Tax Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162717