https://www.taxtmi.com/caselaws?id=103993 The court dismissed the appeals, holding that cashew-nut kernels are not the same goods as raw cashew-nuts and thus do not qualify for exemption under Section 5(3) of the Central Sales Tax Act. The principles laid down in the Shanmugha Vilas case were found to be applicable, and the court concluded that the goods exported must be the same as those purchased to claim tax exemption. The appeals were dismissed with no order as to costs. en-us Fri, 15 Dec 1995 00:00:00 +0530 Mon, 05 Jan 2015 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103993 The court dismissed the appeals, holding that cashew-nut kernels are not the same goods as raw cashew-nuts and thus do not qualify for exemption under Section 5(3) of the Central Sales Tax Act. The principles laid down in the Shanmugha Vilas case were found to be applicable, and the court concluded that the goods exported must be the same as those purchased to claim tax exemption. The appeals were dismissed with no order as to costs. Case-Laws VAT and Sales Tax Fri, 15 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103993