https://www.taxtmi.com/caselaws?id=156509 The court held that the conversion of coffee seeds into coffee powder did not alter the identity of the goods, entitling the appellant to exemption under section 5(3) of the Central Sales Tax Act. The appellant was also granted a refund of the sales tax paid under protest, as the transaction was deemed exempt. The court directed the State to refund the sales tax to the Coffee Board, which would then pass it on to the appellant. The writ appeal was allowed with costs in favor of the appellant. en-us Wed, 06 Sep 1989 00:00:00 +0530 Thu, 30 Aug 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156509 The court held that the conversion of coffee seeds into coffee powder did not alter the identity of the goods, entitling the appellant to exemption under section 5(3) of the Central Sales Tax Act. The appellant was also granted a refund of the sales tax paid under protest, as the transaction was deemed exempt. The court directed the State to refund the sales tax to the Coffee Board, which would then pass it on to the appellant. The writ appeal was allowed with costs in favor of the appellant. Case-Laws VAT and Sales Tax Wed, 06 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156509