https://www.taxtmi.com/caselaws?id=346745 The court upheld the decision disallowing exemption for sales to UNICEF under Section 8(2A) of the Central Sales Tax Act, 1956, as the exemption was conditional, not general. Additionally, the court ruled that inter-State sales of store materials purchased at a concessional rate must be taxed at the normal rate of 10% if diverted from their specified purpose, dismissing the petitioner's arguments. The orders of the tax authorities were upheld, and the writ petition was dismissed. en-us Wed, 04 Jan 2017 00:00:00 +0530 Wed, 21 Mar 2018 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346745 The court upheld the decision disallowing exemption for sales to UNICEF under Section 8(2A) of the Central Sales Tax Act, 1956, as the exemption was conditional, not general. Additionally, the court ruled that inter-State sales of store materials purchased at a concessional rate must be taxed at the normal rate of 10% if diverted from their specified purpose, dismissing the petitioner's arguments. The orders of the tax authorities were upheld, and the writ petition was dismissed. Case-Laws VAT and Sales Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346745