https://www.taxtmi.com/caselaws?id=162717 Administrative circulars cannot override binding judicial interpretation of the Central Sales Tax Act; liability must be determined from the statute as construed by the courts. Watery coconuts were treated as falling within the taxable coconut/oil seed entry in the Tamil Nadu sales tax schedule, and the State's exemption scheme was not a general exemption because it operated only by excluding specified goods from tax. As section 8(2-A) and section 8(2)(c) apply only where there is a general State exemption, the claimed Central sales tax immunity was unavailable. The note therefore indicates that watery coconuts remained taxable under the Central Sales Tax Act. 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 Administrative circulars cannot override binding judicial interpretation of the Central Sales Tax Act; liability must be determined from the statute as construed by the courts. Watery coconuts were treated as falling within the taxable coconut/oil seed entry in the Tamil Nadu sales tax schedule, and the State's exemption scheme was not a general exemption because it operated only by excluding specified goods from tax. As section 8(2-A) and section 8(2)(c) apply only where there is a general State exemption, the claimed Central sales tax immunity was unavailable. The note therefore indicates that watery coconuts remained taxable under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162717