J.K.LAKSHMI CEMENT LTD. vs COMMERCIAL TAX OFFICER,PALI

The Supreme Court ruled that under Section 8(5) of the Central Sales Tax Act, 1956, the appellant was not entitled to partial exemption for inter-State sales of levy cement as per the notification dated 06.05.1986, due to the exclusion of levy cement from the benefits. The Court held that the base year sales of levy cement could not be included for calculating the benefits under the exemption notification. Consequently, the re-assessment notice issued to the appellant was upheld, affirming the decision of the Rajasthan High Court.