https://www.taxtmi.com/caselaws?id=298110 Sales of bamboo and cane products by certified producers of village industries qualified for exemption under Entry 52 of Schedule III to the Assam Sales Tax Act, 1947. Entry 52 exempted khadi and village-industry products when sold by producers or organisations certified by the competent Khadi and Village Industries authority. Because this exemption was not confined to specified circumstances or conditions, it constituted a general exemption for purposes of Section 8(2A) of the Central Sales Tax Act, 1956. Consequently, the corresponding inter-State sales were exempt from Central Sales Tax, with tax payable at nil rate. 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 by certified producers of village industries qualified for exemption under Entry 52 of Schedule III to the Assam Sales Tax Act, 1947. Entry 52 exempted khadi and village-industry products when sold by producers or organisations certified by the competent Khadi and Village Industries authority. Because this exemption was not confined to specified circumstances or conditions, it constituted a general exemption for purposes of Section 8(2A) of the Central Sales Tax Act, 1956. Consequently, the corresponding inter-State sales were exempt from Central Sales Tax, with tax payable at nil rate. Case-Laws VAT and Sales Tax Wed, 11 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298110