https://www.taxtmi.com/caselaws?id=155949 The Court found that the processed coir products retained their original character and identity, qualifying for exemption under section 5(3) of the Central Sales Tax Act. Relying on legal precedents, the Court held that the processing did not transform the goods into a new taxable event. Consequently, the Tribunal's decision was reversed in favor of the assessees, directing the assessing authority to grant relief concerning the exported coir products. The Court did not award costs, allowing the tax revision cases. en-us Tue, 11 Aug 1987 00:00:00 +0530 Wed, 11 Sep 2013 12:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155949 The Court found that the processed coir products retained their original character and identity, qualifying for exemption under section 5(3) of the Central Sales Tax Act. Relying on legal precedents, the Court held that the processing did not transform the goods into a new taxable event. Consequently, the Tribunal's decision was reversed in favor of the assessees, directing the assessing authority to grant relief concerning the exported coir products. The Court did not award costs, allowing the tax revision cases. Case-Laws VAT and Sales Tax Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155949