https://www.taxtmi.com/caselaws?id=314011 Certified and truthfully labelled seeds were held to enjoy a general exemption under the Andhra Pradesh General Sales Tax Act, 1957, so section 8(2-A) of the Central Sales Tax Act, 1956 made the inter-State sales tax liability nil. The explanation to section 8(2-A) excludes only exemptions granted in specified circumstances or under specified conditions, and the earlier finding that this notification was not merely conditional remained binding. The revenue's reliance on a later Supreme Court decision did not alter that position, and the inter-State turnovers could not be taxed. en-us Mon, 18 Nov 1996 00:00:00 +0530 Mon, 13 May 2024 14:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314011 Certified and truthfully labelled seeds were held to enjoy a general exemption under the Andhra Pradesh General Sales Tax Act, 1957, so section 8(2-A) of the Central Sales Tax Act, 1956 made the inter-State sales tax liability nil. The explanation to section 8(2-A) excludes only exemptions granted in specified circumstances or under specified conditions, and the earlier finding that this notification was not merely conditional remained binding. The revenue's reliance on a later Supreme Court decision did not alter that position, and the inter-State turnovers could not be taxed. Case-Laws VAT and Sales Tax Mon, 18 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314011