9911796707
TMI Blog1986 (10) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... on 8(2A) of the Central Sales Tax Act read with the provisions of the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, hereinafter referred to as the Motor Spirit Act. Admittedly the assessee was manufacturer of alcohol. As regards the quantum, there is no dispute between the parties. The argument raised on behalf of the assessee is that since the assessee is a manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8(2A) of the Central Sales Tax Act. By virtue of section 3(1), clause (c), of the said Act tax is leviable on alcohol at the point of first purchase in the State at the rate mentioned in the said sub-section. The question that falls for consideration, therefore, is as to whether in view of the aforesaid provision under the Motor Spirit Act it can be said that the dealer was exempt from the tax, g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from tax generally or subject to tax generally at a rate which is lower than four per cent (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate. Explanation.-For the purposes of this sub-section a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contrary. What remains to be examined is the interpretation of the words "exempt from tax generally". Explanation to section 8(2A) contemplates three circumstances to which fiction extends for interpretation of the aforesaid words. The same are (a) if the sale or purchase of such goods is exempt only in specified circumstances, (b) or is exempt under the aforesaid conditions or (c) tax is lev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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