https://www.taxtmi.com/caselaws?id=156572 For purposes of section 5(3) of the Central Sales Tax Act, 1956, exemption turns on whether the purchased goods are the very goods exported or goods acquired in compliance with an export obligation. In the case of declared goods, raw hides and skins and dressed hides and skins are treated as one commodity under section 14(iii), so their different commercial stages do not by themselves defeat export-linked exemption. A revisional authority cannot reject the claim without verifying whether the statutory conditions are satisfied on the record; the matter must be examined afresh in accordance with the governing legal position. en-us Wed, 04 Sep 1991 00:00:00 +0530 Sat, 21 Sep 2013 17:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156572 For purposes of section 5(3) of the Central Sales Tax Act, 1956, exemption turns on whether the purchased goods are the very goods exported or goods acquired in compliance with an export obligation. In the case of declared goods, raw hides and skins and dressed hides and skins are treated as one commodity under section 14(iii), so their different commercial stages do not by themselves defeat export-linked exemption. A revisional authority cannot reject the claim without verifying whether the statutory conditions are satisfied on the record; the matter must be examined afresh in accordance with the governing legal position. Case-Laws VAT and Sales Tax Wed, 04 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156572