J.K.Lakshmi Cement Ltd vs Commercial Tax Officer,Pali

The Supreme Court addressed the interpretation of Section 8(5) of the Central Sales Tax Act, 1956, concerning the eligibility for partial exemption from sales tax on inter-State sales of cement. The Court held that the sale of levy cement in the base year should be included for calculating benefits under the notification dated 06.05.1986. The Court ruled in favor of the appellant, allowing the inclusion of levy cement sales in the base year for the assessment year 1997-98, thereby overturning the re-assessment notice issued by the State.