https://www.taxtmi.com/caselaws?id=156886 Processing goat hair and goat hair strings into sorted, cleaned and knitted patties creates a distinct commercial commodity where the resulting product differs in identity in common and commercial parlance. The export-linked exemption applies only when the goods exported remain the same as those purchased. Since goat hair patties were commercially different from the raw goat hair and strings, purchase tax was chargeable under the Rajasthan Sales Tax Act rather than exempt under the Central Sales Tax Act. en-us Tue, 13 Sep 1988 00:00:00 +0530 Wed, 25 Sep 2013 17:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156886 Processing goat hair and goat hair strings into sorted, cleaned and knitted patties creates a distinct commercial commodity where the resulting product differs in identity in common and commercial parlance. The export-linked exemption applies only when the goods exported remain the same as those purchased. Since goat hair patties were commercially different from the raw goat hair and strings, purchase tax was chargeable under the Rajasthan Sales Tax Act rather than exempt under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 13 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156886