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TMI Blog2005 (11) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... an Sales Tax Act, 1994 (for short, "the Act of 1994" hereinafter) that the words "exempted goods" as given in section 13-A(2) of the Act of 1994, which excludes the turnover of exempted goods from the turnover liable to turnover tax levied under section 13-A of the Act. Section 13-A(2)(i) of the Act of 1994 reads as under: "(i) Sale or purchase of exempted goods;" The term "exempted goods" h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification." From the perusal of the above definition, it is clear that the State Government can exempt in public interest fully or partially, whether prospectively or retrospectively, whether conditionally or unconditionally sale or purchase of any goods or class of goods or any person or class of persons from tax. Thus, the power of State Government is almost unlimited to grant exemption from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State or in the course of inter-State trade or commerce, and 3.. that such manufacturer shall issue a declaration to this effect in form ST 17 appended to the Rajasthan Sales Tax Rules, 1995, to the selling dealer. This notification shall remain in force up to March 31, 2000." The Tax Board construing this notification, held that the sale or purchase of stainless steel flats, ingots and bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with the provisions of this Act. The exemption from tax given under a notification issued in exercise of powers conferred under section 15 of the Act would naturally mean that those goods are exempted in accordance with the provisions of this Act. Merely because, the exemption is conditional or is given subject to fulfilment of certain conditions, it does not mean that such goods will fall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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