https://www.taxtmi.com/caselaws?id=153360 Processed prawns purchased locally and then cleaned, peeled, packed and exported were held to retain their essential commercial identity as prawns. Because section 5(3) of the Central Sales Tax Act, 1956 applies only where the last purchase is of the same goods ultimately exported, mere processing did not change the commodity into a different article. The last purchase was therefore treated as a purchase in the course of export, and the exemption was available where the goods retained their identity despite processing. en-us Thu, 20 Aug 1981 00:00:00 +0530 Mon, 22 Jul 2013 17:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153360 Processed prawns purchased locally and then cleaned, peeled, packed and exported were held to retain their essential commercial identity as prawns. Because section 5(3) of the Central Sales Tax Act, 1956 applies only where the last purchase is of the same goods ultimately exported, mere processing did not change the commodity into a different article. The last purchase was therefore treated as a purchase in the course of export, and the exemption was available where the goods retained their identity despite processing. Case-Laws VAT and Sales Tax Thu, 20 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153360