https://www.taxtmi.com/caselaws?id=155505 Raw cashew-nuts purchased in the State and processed into kernel for export were treated as capable of qualifying for exemption under section 5(3) of the Central Sales Tax Act where the last purchase preceding export formed part of the export transaction and the goods were not to be treated as distinct for that purpose. The Court also held that its earlier Division Bench ruling on the identity of raw cashew-nuts and kernel remained binding on sales tax authorities, and that contrary views of other High Courts did not justify departure from that precedent or a Full Bench reference. The impugned assessment notices and provisional levy were set aside. en-us Wed, 22 Apr 1987 00:00:00 +0530 Wed, 04 Sep 2013 18:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155505 Raw cashew-nuts purchased in the State and processed into kernel for export were treated as capable of qualifying for exemption under section 5(3) of the Central Sales Tax Act where the last purchase preceding export formed part of the export transaction and the goods were not to be treated as distinct for that purpose. The Court also held that its earlier Division Bench ruling on the identity of raw cashew-nuts and kernel remained binding on sales tax authorities, and that contrary views of other High Courts did not justify departure from that precedent or a Full Bench reference. The impugned assessment notices and provisional levy were set aside. Case-Laws VAT and Sales Tax Wed, 22 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155505