https://www.taxtmi.com/caselaws?id=154443 The court held that raw cashew-nuts and cashew kernels are not the same goods for tax purposes under section 5(3) of the Central Sales Tax Act. Purchases of raw cashew-nuts for exporting kernels are not exempt from sales tax, as they are distinct commodities. The court rejected the Tribunal's interpretation of section 5(3) and disapproved its reliance on a contrary Andhra Pradesh High Court decision. Additionally, the court clarified that the sales tax exemption under Article 286(1)(b) applies only to directly linked transactions of the same goods. Consequently, the purchase turnover of raw cashew-nuts is taxable under the Kerala General Sales Tax Act. en-us Tue, 11 Mar 1986 00:00:00 +0530 Wed, 21 Aug 2013 14:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154443 The court held that raw cashew-nuts and cashew kernels are not the same goods for tax purposes under section 5(3) of the Central Sales Tax Act. Purchases of raw cashew-nuts for exporting kernels are not exempt from sales tax, as they are distinct commodities. The court rejected the Tribunal's interpretation of section 5(3) and disapproved its reliance on a contrary Andhra Pradesh High Court decision. Additionally, the court clarified that the sales tax exemption under Article 286(1)(b) applies only to directly linked transactions of the same goods. Consequently, the purchase turnover of raw cashew-nuts is taxable under the Kerala General Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 11 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154443