https://www.taxtmi.com/caselaws?id=163922 Sale of shoes manufactured by a unit certified by the U.P. Khadi and Village Industries Board was treated as covered by a subsisting State exemption notification, and that benefit was recognised as a general exemption for the purpose of section 8(2-A) of the Central Sales Tax Act, 1956. Applying the earlier ruling on certified Khadi and Village Industries institutions, the HC accepted that the State-level exemption under the U.P. Trade Tax Act extended to the Central sales tax context. The assessee's claim to exemption was therefore maintainable and the sales were held eligible for relief under the Central Act. en-us Mon, 26 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2014 16:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163922 Sale of shoes manufactured by a unit certified by the U.P. Khadi and Village Industries Board was treated as covered by a subsisting State exemption notification, and that benefit was recognised as a general exemption for the purpose of section 8(2-A) of the Central Sales Tax Act, 1956. Applying the earlier ruling on certified Khadi and Village Industries institutions, the HC accepted that the State-level exemption under the U.P. Trade Tax Act extended to the Central sales tax context. The assessee's claim to exemption was therefore maintainable and the sales were held eligible for relief under the Central Act. Case-Laws VAT and Sales Tax Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163922