HINDUSTAN PAPER CORPORTION LTD. vs STATE OF KERALA REP.BY REVENUE SECRETARY

The Supreme Court held that the exemption granted under the Kerala General Sales Tax Act, specifically Notification RSO 415 of 1971, is a general exemption applicable to inter-state sales under Section 8(2A) of the Central Sales Tax Act. The Court clarified that the exemption is not conditional and applies broadly, allowing the appellant to claim exemption from Central Sales Tax for inter-state sales. The appeals were allowed, overturning the lower courts' decisions that denied the exemption.