Export exemption for hides and skins turns on commercial identity of goods, not State levy classification.

For section 5(3) export exemption, the test is whether the goods purchased to satisfy an export order are the same goods as those exported, judged by commercial parlance and the Central Sales Tax Act's classification. State-level classification of hides and skins as untanned or tanned for levy purposes does not control this inquiry. Hides and skins remain declared goods under section 14(iii), and section 15(a) limits State taxation of such goods to a single stage. On that basis, raw and tanned hides and skins are treated as the same goods for the export-linked exemption, and purchases of raw hides and skins made for export orders are exempt under section 38 read with section 5(3).

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Issues: Whether untanned hides and skins and tanned hides and skins are the same goods for the purpose of exemption under section 5(3) of the Central Sales Tax Act read with section 38 of the Andhra Pradesh General Sales Tax Act.

Analysis: The relevant inquiry under section 5(3) is whether the goods purchased for fulfilling an export order and the goods exported are the same goods. That question is determined by the commercial parlance test and by the wording of section 14 of the Central Sales Tax Act. The State classification of hides and skins into untanned and tanned forms for levy purposes does not control the position under the Central Act. Section 14(iii) treats hides and skins, whether in raw or dressed state, as declared goods, while section 15(a) restricts State taxation of declared goods to a single stage. The earlier decision in Hajee Abdul Shukoor and Co. was confined to the provisions then under consideration and did not conclude the present question. Applying the statutory setting and commercial understanding, raw and tanned hides and skins retain the same identity for the purposes of the export-linked exemption.

Conclusion: Untanned hides and skins and tanned hides and skins are the same goods for the purpose of section 5(3), and the purchase of raw hides and skins made for complying with export orders is exempt from tax under section 38 read with section 5(3).

Ratio Decidendi: For section 5(3) export exemption, the identity of goods is determined by commercial parlance and the Central Act's classification, not by a State enactment's differential treatment for levy purposes.

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