1977 (7) TMI 105

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....t with foodgrains. They used to supply foodgrains on the orders of the Central Government to different places. The turnover of this kind of transaction in foodgrains was brought to tax. The assessee went up in appeal and contended that since the sale by the Government departments was exempt by a notification issued under section 4(1)(b) of the U. P. Sales Tax Act, their turnover of inter-State sal....

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....ons for the opinion of this court: "(1) Whether, on the facts and in the circumstances of the case, foodgrains despatched from Kanpur depots of the Central Government to other Provinces were taxable under the Central Sales Tax Act, in view of the true interpretation and scope of section 8(2A), as it stands now even after the amendment by the Central Sales Tax (Amendment) Act of 1969 (Act No. 28 o....

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....n earlier decision of this court in Hindustan Safety Glass Works (P.) Ltd. v. State of Uttar Pradesh[1974] 34 S.T.C. 209., it held that the exemption for a limited duration of time was none the less a general exemption and was not an exemption given under specified circumstances within the meaning of the exemption under section 8(2A) of the Central Sales Tax Act. Here the notification under sectio....