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1993 (3) TMI 306 - SC - VAT and Sales TaxWhether the exemption granted under the notification exempting the produce of a factory manufacturing newsprint from the State sales tax for a period of two years from the date of commencement of production in the factory can be called an exemption from tax generally? Held that:- Appeal allowed. Following the decision in Pine Chemicals [1992 (1) TMI 305 - SUPREME COURT OF INDIA] which deals with an almost similar exemption notification held that the circumstances or conditions contemplated by the Explanation to sub-section must be the circumstances and conditions attaching to the sale and not to the dealer.
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