https://www.taxtmi.com/caselaws?id=752609 The AP HC held that G.O. Ms. No. 1091 dated 31.10.1994 grants exemption from turnover tax under Section 5-A(vi) of APGST Act on sales of Pulp Moulded Egg Trays manufactured by Small-Scale Industrial Units. The exemption applies to sales of commodities manufactured by SSI units, not limited to sales by the manufacturing unit itself. However, the court ruled this exemption is not a "general exemption" under Section 8(2-A) of Central Sales Tax Act 1956, as it is commodity-specific rather than industry-wide. The respondent SSI unit qualified for state tax exemption but not central sales tax exemption. en-us Wed, 08 May 2024 00:00:00 +0530 Tue, 14 May 2024 20:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752609 The AP HC held that G.O. Ms. No. 1091 dated 31.10.1994 grants exemption from turnover tax under Section 5-A(vi) of APGST Act on sales of Pulp Moulded Egg Trays manufactured by Small-Scale Industrial Units. The exemption applies to sales of commodities manufactured by SSI units, not limited to sales by the manufacturing unit itself. However, the court ruled this exemption is not a "general exemption" under Section 8(2-A) of Central Sales Tax Act 1956, as it is commodity-specific rather than industry-wide. The respondent SSI unit qualified for state tax exemption but not central sales tax exemption. Case-Laws VAT / Sales Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752609