Incidental processing of export goods does not defeat section 5(3) treatment where commercial identity remains unchanged.

Incidental processing that does not alter the commercial identity of goods does not break the link between purchase and export under section 5(3) of the Central Sales Tax Act. Pepper purchased for export and subjected to garbling, cleaning, grading and packing remained pepper in commerce, so the processing did not create a different commodity. The purchase was therefore treated as occasioning the export, and the assessee's claim succeeded.

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Issues: Whether pepper purchased by an exporter and subjected to garbling before export ceased to be the same goods for the purpose of section 5(3) of the Central Sales Tax Act.

Analysis: Garbling was held to be only a process of cleaning, grading, packing and making the pepper fit for the export market. The process did not change the character or commercial identity of the commodity. The goods purchased and the goods exported remained pepper, and the incidental processing did not convert them into a different commodity in commerce. Therefore, the purchase continued to be one occasioning the export within section 5(3).

Conclusion: The export remained covered by section 5(3) of the Central Sales Tax Act, and the assessee's claim succeeded.

Ratio Decidendi: Incidental processing that does not alter the commercial identity or character of the goods does not prevent a purchase from qualifying as a purchase occasioning export under section 5(3) of the Central Sales Tax Act.

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