https://www.taxtmi.com/caselaws?id=151330 Exemption from central sales tax was unavailable on inter-State sales of tanned hides and skins because the exemption notification under section 8(5) of the Central Sales Tax Act required identity between the goods taxed under State law and the goods sold in inter-State trade. Raw hides and skins and tanned hides and skins were commercially distinct commodities, and the State law treated them separately with different rates and levy points. Since purchase tax had been paid on locally purchased raw hides and skins but the inter-State sales were of tanned hides and skins, the essential identity condition was not satisfied, and central sales tax liability remained. en-us Thu, 16 Dec 1976 00:00:00 +0530 Tue, 04 Jun 2013 15:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151330 Exemption from central sales tax was unavailable on inter-State sales of tanned hides and skins because the exemption notification under section 8(5) of the Central Sales Tax Act required identity between the goods taxed under State law and the goods sold in inter-State trade. Raw hides and skins and tanned hides and skins were commercially distinct commodities, and the State law treated them separately with different rates and levy points. Since purchase tax had been paid on locally purchased raw hides and skins but the inter-State sales were of tanned hides and skins, the essential identity condition was not satisfied, and central sales tax liability remained. Case-Laws VAT and Sales Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151330