https://www.taxtmi.com/caselaws?id=164203 An exemption under State sales tax law will not extend to Central sales tax relief under section 8(2A) unless it is a general exemption. The exemption for aluminium domestic utensils in the Tamil Nadu Third Schedule was conditional, as amended to apply only to utensils not operated by pressure or electricity. Because the exemption operated only in specified circumstances and under specified conditions, it was not treated as a general exemption within the Explanation to section 8(2A). The petitioner was therefore not entitled to claim exemption from Central sales tax on that basis. en-us Tue, 23 Mar 2010 00:00:00 +0530 Sat, 19 Apr 2014 14:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164203 An exemption under State sales tax law will not extend to Central sales tax relief under section 8(2A) unless it is a general exemption. The exemption for aluminium domestic utensils in the Tamil Nadu Third Schedule was conditional, as amended to apply only to utensils not operated by pressure or electricity. Because the exemption operated only in specified circumstances and under specified conditions, it was not treated as a general exemption within the Explanation to section 8(2A). The petitioner was therefore not entitled to claim exemption from Central sales tax on that basis. Case-Laws VAT and Sales Tax Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164203