1995 (9) TMI 368

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..... the assessing authority has assessed the inter-State sales on imitation jewellery to a tax at 10 per cent. The order of assessment with the notice of demand for Rs. 6,932 is produced as annexure "B". According to petitioner, the sale of imitation jewellery cannot be subjected to any tax having regard to section 8(2A) of the Central Sales Tax Act, 1956 read with Notification No. FD 58 CSL 93(I) dat .....

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..... uding imitation jewellery. Section 8(2A) of the Central Sales Tax Act provides that notwithstanding anything contained in sub-section (1A) of section 6 or sub-section (1) or clause (b) of sub-section (2) of section 8, the tax payable under the Central Sales Tax Act by a dealer on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case m .....

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..... e turnover of the goods. 3.. It is evident from the explanation to section 8(2A) of the Central Sales Tax Act that, if the exemption is only in specified circumstances or under specified conditions then it cannot be construed as exemption from tax generally; and if it is otherwise, then it is to be construed as exempted from tax generally. In this case, the notification dated March 31, 1993 make .....

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