Same goods test under CST exemption applied to processed frog legs; cleaning and freezing did not alter identity.

For exemption under section 5(3) of the Central Sales Tax Act, the goods purchased and the goods exported must be the same commodity. Removal of skin, washing, cleaning and freezing did not change the character, identity or commercial understanding of frog legs in common parlance; the processed form remained the same goods, merely made fit for consumption and preserved against decomposition. The assessee was therefore entitled to the section 5(3) exemption.

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Issues: Whether processed frog legs exported after removal of skin, washing, cleaning and freezing were the same goods as the fresh frog legs purchased so as to qualify for exemption under section 5(3) of the Central Sales Tax Act.

Analysis: The governing principle was that, for section 5(3), the goods purchased and the goods exported must be the same. The operations of cleaning and freezing did not alter the character, identity or commercial understanding of frog legs. In common parlance, fresh and processed frog legs remained one commodity, the only difference being that the processed form was fit for the table and protected from decomposition.

Conclusion: The goods exported were the same as those purchased, and the assessee was entitled to the benefit of section 5(3) of the Central Sales Tax Act.

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