https://www.taxtmi.com/caselaws?id=325893 Section 8(5) of the Central Sales Tax Act permits a State notification to exempt specified inter-State sales, and the commentary explains that the 04.09.1995 notification was read by the Supreme Court as extending to goods manufactured by an exempted industrial unit, not only to the unit's own inter-State sales. The proviso was treated as preventing tax from being charged by the manufacturing dealer, rather than as limiting the exemption to the first sale by that dealer. The discussion also notes that Rule 28A could not cut down the notification's scope, because the exemption turned on the manufactured goods and the dealer's valid exemption status. en-us Tue, 29 Mar 2016 00:00:00 +0530 Tue, 17 Jan 2017 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325893 Section 8(5) of the Central Sales Tax Act permits a State notification to exempt specified inter-State sales, and the commentary explains that the 04.09.1995 notification was read by the Supreme Court as extending to goods manufactured by an exempted industrial unit, not only to the unit's own inter-State sales. The proviso was treated as preventing tax from being charged by the manufacturing dealer, rather than as limiting the exemption to the first sale by that dealer. The discussion also notes that Rule 28A could not cut down the notification's scope, because the exemption turned on the manufactured goods and the dealer's valid exemption status. Case-Laws VAT and Sales Tax Tue, 29 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325893