https://www.taxtmi.com/caselaws?id=200046 The notification dated 4 September 1995 under Section 8(5) of the Central Sales Tax Act, 1956 was construed as granting exemption to the goods manufactured by an eligible industrial unit, not merely to the manufacturer-dealer or only the first inter-State sale. The proviso was treated as a qualification to the exemption rather than a restriction defeating the main benefit, and Rule 28A(4)(c) was read consistently with that interpretation by recognising exemption at subsequent stages of sale. The exemption was therefore held to attach to the goods, and the issue was resolved in favour of the assessee. en-us Fri, 08 Jul 2016 00:00:00 +0530 Sat, 17 Mar 2018 20:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200046 The notification dated 4 September 1995 under Section 8(5) of the Central Sales Tax Act, 1956 was construed as granting exemption to the goods manufactured by an eligible industrial unit, not merely to the manufacturer-dealer or only the first inter-State sale. The proviso was treated as a qualification to the exemption rather than a restriction defeating the main benefit, and Rule 28A(4)(c) was read consistently with that interpretation by recognising exemption at subsequent stages of sale. The exemption was therefore held to attach to the goods, and the issue was resolved in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200046