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1996 (4) TMI 405 - SC - VAT and Sales TaxInterpretation of Section 8 of the Central Sales Tax Act - Held that:- Appeal allowed. One must first satisfy the condition in section 8(4) to become eligible for the concessional rate in section 8(1). It is only thereafter that he can claim the benefit of the said notifications, for which purpose again he has to satisfy the conditions prescribed in the notifications. It is therefore wrong to think that section 8(5) or the notifications are self-contained and operate de hors the other provisions of the Act/Rules. The Division Bench has unfortunately failed to appreciate the notifications in their correct perspective. We are of the opinion that the judgment under appeal is unsustainable in law and it is accordingly set aside. The proviso to sub-section (4) of section 8 has been interpreted and explained by this Court in State of Andhra Pradesh v. Hyderabad Asbestos Cement Production Ltd. [1994 (4) TMI 302 - SUPREME COURT OF INDIA]. It is obvious that the said decision shall guide the authorities in the matter.
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