https://www.taxtmi.com/caselaws?id=155882 For section 5(3) export exemption, the test is whether the goods purchased to satisfy an export order are the same goods as those exported, judged by commercial parlance and the Central Sales Tax Act's classification. State-level classification of hides and skins as untanned or tanned for levy purposes does not control this inquiry. Hides and skins remain declared goods under section 14(iii), and section 15(a) limits State taxation of such goods to a single stage. On that basis, raw and tanned hides and skins are treated as the same goods for the export-linked exemption, and purchases of raw hides and skins made for export orders are exempt under section 38 read with section 5(3). en-us Tue, 05 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 18:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155882 For section 5(3) export exemption, the test is whether the goods purchased to satisfy an export order are the same goods as those exported, judged by commercial parlance and the Central Sales Tax Act's classification. State-level classification of hides and skins as untanned or tanned for levy purposes does not control this inquiry. Hides and skins remain declared goods under section 14(iii), and section 15(a) limits State taxation of such goods to a single stage. On that basis, raw and tanned hides and skins are treated as the same goods for the export-linked exemption, and purchases of raw hides and skins made for export orders are exempt under section 38 read with section 5(3). Case-Laws VAT and Sales Tax Tue, 05 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155882