As per case facts, dealers were granted exemption from State Sales Tax for goods produced by large/medium scale industrial units within a a specified period under a Government Order. A ... prior Supreme Court judgment had held that this exemption qualified them for Central Sales Tax exemption under Section 8(2A) of the Central Sales Tax Act. The Commissioner of Sales Tax sought a review of this interpretation. The question arose whether an exemption linked to an industrial unit and a specific production period constitutes a "general exemption" under State Sales Tax law, as required for Central Sales Tax relief, or if it's an exemption under "specified circumstances or conditions" within the meaning of Section 8(2A) and its explanation. Finally, the Supreme Court allowed the review, ruling that the exemption was not "general" but conditional, specific to the industrial unit and period of production, not the goods themselves. Therefore, it did not meet the criteria for Central Sales Tax exemption under Section 8(2A), finding a manifest error in the previous judgment's interpretation.