https://www.taxtmi.com/caselaws?id=154785 For exemption under section 5(3) of the Central Sales Tax Act, the goods purchased and the goods exported must be the same commodity. Removal of skin, washing, cleaning and freezing did not change the character, identity or commercial understanding of frog legs in common parlance; the processed form remained the same goods, merely made fit for consumption and preserved against decomposition. The assessee was therefore entitled to the section 5(3) exemption. en-us Mon, 10 Nov 1986 00:00:00 +0530 Tue, 27 Aug 2013 14:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154785 For exemption under section 5(3) of the Central Sales Tax Act, the goods purchased and the goods exported must be the same commodity. Removal of skin, washing, cleaning and freezing did not change the character, identity or commercial understanding of frog legs in common parlance; the processed form remained the same goods, merely made fit for consumption and preserved against decomposition. The assessee was therefore entitled to the section 5(3) exemption. Case-Laws VAT and Sales Tax Mon, 10 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154785