M/S. Casio India Co. Pvt. Ltd vs State Of Haryana

The Supreme Court addressed the interpretation of a notification issued under Section 8(5) of the Central Sales Tax Act, 1956, concerning sales tax exemptions for inter-state sales by manufacturers. The Court held that the exemption applies to the goods manufactured in Haryana by any dealer holding a valid exemption certificate, not limited to the dealer itself. The ruling clarified the applicability of the notification and affirmed the High Court's interpretation, thereby upholding the exemption claim of the appellant company.