ORDER Mrs. Chitra Venkataraman, J. - The petitioner sought for quashing of the assessment order dated February 24, 2004 on the ground that the assessment ignores the exemption granted under section 8 under the Third Schedule to the Tamil Nadu General Sales Tax Act. The petitioner contends that the exemption being a general exemption, the petitioner is entitled to have the exemption from payment of tax as per section 8(2A) of the Central Sales Tax Act. Having regard to the fact that the writ petition is pending ever since 2004, the present order is passed on the merits even though an alternative remedy is available to the petitioner to challenge the merits of the assessment. A reading of the Third Schedule to the Tamil Nadu General Sales Tax Act as regards exemption granted under section 8 of the Central Sales Tax Act shows that as against the original exemption granted on aluminium domestic utensils in serial number 78 to the Third Schedule to the Tamil Nadu General Sales Tax Act, in unqualified terms, the amendment brought forth subsequent thereto ever since 2002 states "aluminium domestic utensils not operated by pressure or electricity" go for exemption from the provisions of the Act by virtue of section 8 of the Tamil Nadu General Sales Tax Act. Section 8 contains the provisions on exemption from payment of tax subject to such restrictions and conditions as prescribed under the Act. Going by the said provisions, one may note that where ever the exemption is in unqualified terms, the exemption operates as a general exemption and hence as per section 8(2A) of the Central Sales Tax Act, in respect of the Central sales tax assessment also, the assessee enjoys exemption from payment of tax. Section 8(2A) of the Central Sales Tax Act came up for consideration before the Supreme Court on more than one occasion. In the decision reported in Commissioner of Sales Tax, Jammu and Kashmir v. Pine Chemicals Ltd. [1995] 96 STC 355 (SC), while dealing with the scope of section 8(2A) of the Central Sales Tax Act, the apex court pointed out that exemption from Central sales tax on the sale or purchase of goods is available only where the sale or purchase of such goods is exempt "generally" under the States sales tax law. Section 8(2A) of the Central Sales Tax Act defines the term "generally exempt" in the Explanation to section 8(2A), which reads as follows : "Explanation. - For the purposes of this sub-section, a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State, if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stage or otherwise than with reference to the turnover of the goods." Referring to the said Explanation, the apex court pointed out that where terms of notification on the exemption from taxation are restricted by reason of certain conditions imposed therein or exemption granted under certain circumstances, then the said exemption is not of a general one. In the background of the said judgment, if one looks at the entry relating to the exemption on aluminium domestic utensils, it is clear that the exemption is not available in respect of aluminium domestic utensils in general and in particular if they are operated by pressure or electricity, which mean aluminium domestic utensils not operated by pressure or electricity alone qualified for exemption. Applying the abovesaid decision of the Supreme Court to the said entry "aluminium domestic utensils not operated by pressure and electricity", it is difficult to accept the case of the petitioner that the exemption is a general exemption and is not to be read as conditioned by specific circumstances. In the circumstances, applying the abovesaid decision of the apex court to the facts of the case herein, I hold that the petitioner is not entitled to the benefit of exemption in respect of seized transactions having regard to the Explanation appended to section 8(2A) of the Central Sales Tax Act. Accordingly, the writ petition stands dismissed. No costs.