https://www.taxtmi.com/caselaws?id=163090 An exemption under the U.P. Trade Tax Act granted to institutions certified by the U.P. Khadi and Village Industries Board was analysed in relation to section 8(2A) of the Central Sales Tax Act, 1956. The key principle was that section 8(2A) applies only where goods are generally exempt from tax under State law, and not where the exemption is confined to specified persons or made subject to conditions. The text notes that the relevant departmental circular treated the exemption as general and remained unwithdrawn, making it binding on Revenue authorities. On that basis, the goods manufactured by the certified institutions were treated as generally exempt for Central Sales Tax purposes. en-us Thu, 22 Feb 2007 00:00:00 +0530 Fri, 21 Mar 2014 16:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163090 An exemption under the U.P. Trade Tax Act granted to institutions certified by the U.P. Khadi and Village Industries Board was analysed in relation to section 8(2A) of the Central Sales Tax Act, 1956. The key principle was that section 8(2A) applies only where goods are generally exempt from tax under State law, and not where the exemption is confined to specified persons or made subject to conditions. The text notes that the relevant departmental circular treated the exemption as general and remained unwithdrawn, making it binding on Revenue authorities. On that basis, the goods manufactured by the certified institutions were treated as generally exempt for Central Sales Tax purposes. Case-Laws VAT and Sales Tax Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163090