https://www.taxtmi.com/caselaws?id=265698 An exemption notification for sale and purchase of water pumps and diesel engines up to 10 HP was treated as a general exemption because it applied to an identifiable class of goods; on that basis, the exemption extended to inter-State sales under section 8(2A) of the Central Sales Tax Act, 1956. The same exemption issue could not be reopened in a later revision because the Revenue had already raised the identical point earlier, that revision had been dismissed for non-prosecution, and the Tax Board's decision had attained finality. The settled nature and character of the transaction required consistency across assessment years, so the revision failed. en-us Mon, 18 Aug 2014 00:00:00 +0530 Mon, 05 Oct 2015 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265698 An exemption notification for sale and purchase of water pumps and diesel engines up to 10 HP was treated as a general exemption because it applied to an identifiable class of goods; on that basis, the exemption extended to inter-State sales under section 8(2A) of the Central Sales Tax Act, 1956. The same exemption issue could not be reopened in a later revision because the Revenue had already raised the identical point earlier, that revision had been dismissed for non-prosecution, and the Tax Board's decision had attained finality. The settled nature and character of the transaction required consistency across assessment years, so the revision failed. Case-Laws VAT and Sales Tax Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265698