https://www.taxtmi.com/caselaws?id=346745 Section 8(2A) of the Central Sales Tax Act, 1956 applies only where the State law grants a general exemption or general lower rate; a conditional, certification-based exemption for sales to UNICEF did not qualify, so the exemption claim failed. Goods purchased at a concessional rate for a specified end-use also remained bound by that condition; when diverted and sold to a registered dealer for a different purpose, the concessional 4% rate could not be retained and normal tax applied. The writ petition therefore failed on both substantive issues, and the impugned tax demands were upheld. 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 Section 8(2A) of the Central Sales Tax Act, 1956 applies only where the State law grants a general exemption or general lower rate; a conditional, certification-based exemption for sales to UNICEF did not qualify, so the exemption claim failed. Goods purchased at a concessional rate for a specified end-use also remained bound by that condition; when diverted and sold to a registered dealer for a different purpose, the concessional 4% rate could not be retained and normal tax applied. The writ petition therefore failed on both substantive issues, and the impugned tax demands were upheld. Case-Laws VAT and Sales Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346745