https://www.taxtmi.com/caselaws?id=173298 Section 8(2-A) of the Central Sales Tax Act was applied by reference to the character of the goods and the manner of levy, not merely to whether the goods were taxable under State law. Rectified spirit and denatured spirit were treated as exempt from Central sales tax for assessment year 1974-75 because the motor spirit taxation levy was linked to the point of levy rather than to turnover, and did not fall within the explanation covering exemptions in specified circumstances, subject to conditions, or at specified stages. The assessee was therefore not liable to Central sales tax, and the revision was allowed. en-us Wed, 19 Feb 1992 00:00:00 +0530 Fri, 11 Sep 2015 18:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173298 Section 8(2-A) of the Central Sales Tax Act was applied by reference to the character of the goods and the manner of levy, not merely to whether the goods were taxable under State law. Rectified spirit and denatured spirit were treated as exempt from Central sales tax for assessment year 1974-75 because the motor spirit taxation levy was linked to the point of levy rather than to turnover, and did not fall within the explanation covering exemptions in specified circumstances, subject to conditions, or at specified stages. The assessee was therefore not liable to Central sales tax, and the revision was allowed. Case-Laws VAT and Sales Tax Wed, 19 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173298