TMI Blog1977 (7) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 sales on the orders of the Central Government was equally exempt from C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 of 1969) when under Notification No. ST-2932/X-902(21)-57 dated 1s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (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 section 4(1)(b) of the U.P. Sales Tax Act did not lay down any condit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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