INDIAN ALUMINIUM CABLES LTD. vs STATE OF HARYANA

The Supreme Court interpreted Section 8(2A) of the Central Sales Tax Act, 1956, and Section 5(2)(a)(iv) of the Punjab Sales Tax Act, clarifying that a general exemption from tax requires total exemption from tax before a similar exemption from central sales tax applies. The Court held that the sales of poles and cables to the Delhi Electric Supply Undertaking, although exempt under the state sales tax, did not qualify as exempt from tax generally under the Central Sales Tax Act. Consequently, the appeal was dismissed, affirming the High Court's decision.