https://www.taxtmi.com/caselaws?id=298110 Sales of bamboo and cane products made by certified producers were treated as exempt under Entry 52 of Schedule III of the Assam Sales Tax Act because the exemption for khadi and village-industry products was general and not confined to specified circumstances or conditions. On that basis, Section 8(2A) of the Central Sales Tax Act applied, so turnover in such goods was not liable to Central Sales Tax. The note states that where goods are generally exempt under the appropriate State sales tax law, Central Sales Tax becomes nil for that turnover. en-us Wed, 11 Dec 1991 00:00:00 +0530 Mon, 11 Oct 2021 16:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298110 Sales of bamboo and cane products made by certified producers were treated as exempt under Entry 52 of Schedule III of the Assam Sales Tax Act because the exemption for khadi and village-industry products was general and not confined to specified circumstances or conditions. On that basis, Section 8(2A) of the Central Sales Tax Act applied, so turnover in such goods was not liable to Central Sales Tax. The note states that where goods are generally exempt under the appropriate State sales tax law, Central Sales Tax becomes nil for that turnover. Case-Laws VAT and Sales Tax Wed, 11 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298110