Supreme Court of India
M/s. Casio India Co. Pvt. Ltd. v. State of Haryana
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Sales Tax Act, 1956: s.8(5) - Whether the notification dated 04.09.1995 issued under s.8(5) of the CST Act is relatable to the exemption of goods or the person selling it - Whether in view of the notification dated 04.09.1995 issued under s.8(5) of the CST Act and r.28A of the Rules, the inter-state sales of the goods manufactured by an "exempted unit", even by any other dealer, is exempted from the levy of the Central Sales Act - Held: On all inter state sales, no tax is chargeable as the said transactions are treated as exempt - There is no stipulation in the notification that only
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