THE STATE OF UTTAR PRDESH & ANR. vs M/S. HINDUSTAN SAFETY GLASSWORKS (P) LTD.

The Supreme Court examined the applicability of Section 8(2A) of the Central Sales Tax Act, 1956, in relation to a sales tax exemption granted under the U.P. Sales Tax Act, 1948. The Court held that an assessee is entitled to the benefit of exemption under Section 8(2A) only if the exemption under the State Sales Tax Law is of a general nature. The Court upheld the decision in Commissioner of Sales Tax, J & K v. Pine Chemicals Ltd., clarifying that specific exemptions do not qualify for the benefits under the Central Act.