https://www.taxtmi.com/caselaws?id=153899 Incidental processing that does not alter the commercial identity of goods does not break the link between purchase and export under section 5(3) of the Central Sales Tax Act. Pepper purchased for export and subjected to garbling, cleaning, grading and packing remained pepper in commerce, so the processing did not create a different commodity. The purchase was therefore treated as occasioning the export, and the assessee's claim succeeded. en-us Thu, 19 Nov 1981 00:00:00 +0530 Thu, 01 Aug 2013 14:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153899 Incidental processing that does not alter the commercial identity of goods does not break the link between purchase and export under section 5(3) of the Central Sales Tax Act. Pepper purchased for export and subjected to garbling, cleaning, grading and packing remained pepper in commerce, so the processing did not create a different commodity. The purchase was therefore treated as occasioning the export, and the assessee's claim succeeded. Case-Laws VAT and Sales Tax Thu, 19 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153899