https://www.taxtmi.com/caselaws?id=157423 Plain aluminium foil processed by laminating, printing and sizing for export retained its commercial identity and was not converted into a new commodity. On that basis, the penultimate purchase qualified for exemption under section 5(3) of the Central Sales Tax Act, 1956 because the goods exported remained the same goods purchased for export, despite processing done to meet foreign buyers' specifications. The dealer was also entitled, according to law, to the appropriate declaration forms for export turnover and to form XXIV-A for local sales turnover. The challenged orders were set aside to the extent necessary to grant the export exemption and consequential declaration relief. en-us Wed, 30 Mar 1994 00:00:00 +0530 Sat, 05 Oct 2013 15:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157423 Plain aluminium foil processed by laminating, printing and sizing for export retained its commercial identity and was not converted into a new commodity. On that basis, the penultimate purchase qualified for exemption under section 5(3) of the Central Sales Tax Act, 1956 because the goods exported remained the same goods purchased for export, despite processing done to meet foreign buyers' specifications. The dealer was also entitled, according to law, to the appropriate declaration forms for export turnover and to form XXIV-A for local sales turnover. The challenged orders were set aside to the extent necessary to grant the export exemption and consequential declaration relief. Case-Laws VAT and Sales Tax Wed, 30 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157423