9911796707
TMI Blog2010 (3) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order dated February 24, 2004 on the ground that the assessment ignores the exemption granted under section 8 under the Third Schedule to the Tamil Nadu General Sales Tax Act. The petitioner contends that the exemption being a general exemption, the petitioner is entitled to have the exemption from payment of tax as per section 8(2A) of the Central Sales Tax Act. Having regard to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 8 contains the provisions on exemption from payment of tax subject to such restrictions and conditions as prescribed under the Act. Going by the said provisions, one may note that whereever the exemption is in unqualified terms, the exemption operates as a general exemption and hence as per section 8(2A) of the Central Sales Tax Act, in respect of the Central sales tax assessment also, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State, if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stage or otherwise than with reference to the turnover of the goods.&quo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not operated by pressure and electricity", it is difficult to accept the case of the petitioner that the exemption is a general exemption and is not to be read as conditioned by specific circumstances. In the circumstances, applying the abovesaid decision of the apex court to the facts of the case herein, I hold that the petitioner is not entitled to the benefit of exemption in respect of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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