1995 (9) TMI 368

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..... June 8, 1995 relating to the period April 1, 1993 to March 31, 1994, the assessing authority has assessed the inter-State sales on imitation jewellery to a tax at 10 per cent. The order of assessment with the notice of demand for Rs. 6,932 is produced as annexure "B". According to petitioner, the sale of imitation jewellery cannot be subjected to any tax having regard to section 8(2A) of the Cent .....

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..... said Act on the sale of several items of goods mentioned therein including imitation jewellery. Section 8(2A) of the Central Sales Tax Act provides that notwithstanding anything contained in sub-section (1A) of section 6 or sub-section (1) or clause (b) of sub-section (2) of section 8, the tax payable under the Central Sales Tax Act by a dealer on his turnover in so far as the turnover or any part .....

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..... uch goods at specified stages or otherwise than with reference to the turnover of the goods. 3.. It is evident from the explanation to section 8(2A) of the Central Sales Tax Act that, if the exemption is only in specified circumstances or under specified conditions then it cannot be construed as exemption from tax generally; and if it is otherwise, then it is to be construed as exempted from tax .....

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