Judgment :- B. AKBAR BASHA KHADIRI, J. The present case is against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated June 23, 1987, passed in M.T.A. No. 752 of 1985. 2. The Commercial Tax Officer-VII, Madurai, has held that the petitioners herein, who are the coconut merchants, are liable to pay Central sales tax at 2 per cent on the disputed turnover of Rs. 4, 33, 155 for the year 1978-79. The order of the Commercial Tax Officer was confirmed by the Appellate Assistant Commissioner (CT), Madurai North. As against which, the assessee preferred an appeal before the Tribunal which also dismissed the same. As against the order of the Tribunal, the petitioners have come forward with the instant revision. 3. According to the petitioners, the Government of Tamil Nadu have exempted the purchase of coconuts from levy of tax as per notification dated March 8, 1970 and thereafter the exemption was restricted to a limit of Rs. 25, 000 as per G.O.P. No. 239, C.T. & R.E. dated March 3, 1979. The third G.O.P. No. 1433, C.T. & R.E. dated December 17, 1983 is to the effect that there shall be an exemption from payment of tax for the purchase from March 4, 1979 to March 23, 1979, subject to the condition that the dealer has not actually collected the tax during that period. According to the assessee, he has not collected the tax and therefore, he has to be exempted from payment of tax. 4. According to the assessee, he has not collected the tax and therefore, he has to be exempted from payment of tax. 4. The relevant portion of section 8(2-A) of the Central Sales Tax Act, 1956 would recite as under : "Notwithstanding anything contained in sub-section (1-A) of section 6 or sub-section (1) or clause (b) of sub-section (2) of this section, the tax payable under this Act by a dealer on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at a rate which is lower than four per cent (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate." Section 8(2-A) of the Act applies to a general unconditional exemption, but the exemption granted under G.O.P. No. 1433, C.T. & R.E. dated December 17, 1983 is not a general unconditional exemption. It is an exemption subject to the condition that the dealer had not actually collected the tax. When the exemption granted is not an unconditional exemption, the assessee cannot plead protection under section 8(2-A) of the Central Sales Tax Act. This revision is, therefore, dismissed. Petition dismissed.