https://www.taxtmi.com/caselaws?id=156975 Section 5(3) of the Central Sales Tax Act, 1956 requires the locally purchased goods and the exported goods to retain the same commercial identity. The applicable comparison test is context-dependent: common parlance, commercial parlance, user, and substantial identity approaches may be relevant depending on the commodity and statutory setting. Applying commercial identity, raw cashewnuts with shell and cashew kernels are commercially distinct goods. Because processing changed the commodity, local purchases of raw cashewnuts were not protected as purchases of the same goods ultimately exported, and the export-linked exemption was unavailable. en-us Tue, 21 Jul 1992 00:00:00 +0530 Thu, 26 Sep 2013 17:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156975 Section 5(3) of the Central Sales Tax Act, 1956 requires the locally purchased goods and the exported goods to retain the same commercial identity. The applicable comparison test is context-dependent: common parlance, commercial parlance, user, and substantial identity approaches may be relevant depending on the commodity and statutory setting. Applying commercial identity, raw cashewnuts with shell and cashew kernels are commercially distinct goods. Because processing changed the commodity, local purchases of raw cashewnuts were not protected as purchases of the same goods ultimately exported, and the export-linked exemption was unavailable. Case-Laws VAT and Sales Tax Tue, 21 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156975