https://www.taxtmi.com/caselaws?id=163380 A notification granting exemption on inter-State sales under section 8(5) of the Central Sales Tax Act, 1956 remains effective until withdrawn or modified under that Act itself. A change, withdrawal, or supersession of a separate State sales tax exemption notification does not automatically cancel a live Central exemption because the two operate in different legislative fields. On that footing, reassessment notices based on the assumption that the Central exemption had ceased were founded on a non-existent premise and lacked jurisdiction; the notices, reassessment orders, and demand notices were quashed. en-us Tue, 29 Mar 2005 00:00:00 +0530 Tue, 01 Apr 2014 17:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163380 A notification granting exemption on inter-State sales under section 8(5) of the Central Sales Tax Act, 1956 remains effective until withdrawn or modified under that Act itself. A change, withdrawal, or supersession of a separate State sales tax exemption notification does not automatically cancel a live Central exemption because the two operate in different legislative fields. On that footing, reassessment notices based on the assumption that the Central exemption had ceased were founded on a non-existent premise and lacked jurisdiction; the notices, reassessment orders, and demand notices were quashed. Case-Laws VAT and Sales Tax Tue, 29 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163380