1986 (11) TMI 354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Salve, P.K. Ram and Mahesh, Advocates, for the petitioners.   --------------------------------------------------   The judgment of the Court was delivered by   O. CHINNAPPA REDDY, J.-These two writ petitions are by the same petitioners and raise the same question. The question is whether they are entitled to claim exemption from the levy of sales tax under section 8(2A) of the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be exempt from tax generally under the sales tax law of the appropriate State if under that law it is exempt only in specified circumstances or under specified conditions or in relation to which the tax is levied at specified stages or otherwise than with reference to the turnover of the goods." Section 5(2) of the Punjab General Sales Tax Act, to the extent relevant, was as follows: "5. Rate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sales tax under the Central Sales Tax Act. The question turns on whether the present sales are sales of any goods by a dealer exempt from tax generally under the sales tax law of the appropriate State. The explanation to section 8(2A) of the Central Sales Tax Act expressly provides that a sale of goods shall not be exempt from tax generally of the appropriate State, if under that law it is exempt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The identical question came up for consideration in Indian Aluminium Cables Ltd. v. State of Haryana [1976] 38 STC 108 (SC) and the question was decided against the assessee therein. The learned counsel for the appellants made a brave attempt to distinguish that case on the ground that section 8(2A) of the Central Act which was considered in that case was the amended provision and that case coul....