M/S. CASIO INDIA CO. PVT. LTD. vs STATE OF HARYANA

The Supreme Court addressed the interpretation of Notification No. SO 89/CA.74/56/S.8/95 under Section 8(5) of the Central Sales Tax Act, 1956, determining that the exemption applies to the goods manufactured by an exempted unit rather than the dealer selling them. The Court held that inter-state sales of goods manufactured by an exempted unit are exempt from sales tax, thereby overturning the lower authorities' decisions that denied the exemption. The judgment clarified the scope of exemptions under the CST Act and affirmed the appellant's claim for exemption.