https://www.taxtmi.com/caselaws?id=159118 Raw hides and skins that were processed only for preservation before export retained their essential identity and remained covered by section 14(iii) of the Central Sales Tax Act, 1956. The tribunal treated the phrase "hides and skins, whether in a raw or dressed state" as extending through relevant stages of processing so long as the commodity's essential character was unchanged, and relied on contemporaneous administrative interpretation as a guide to meaning. On the facts, the department failed to show that the exported goods had become a different commodity from the one purchased, so the assessee remained entitled to the export-related benefit under section 5(3). en-us Tue, 11 Mar 1997 00:00:00 +0530 Fri, 15 Nov 2013 18:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159118 Raw hides and skins that were processed only for preservation before export retained their essential identity and remained covered by section 14(iii) of the Central Sales Tax Act, 1956. The tribunal treated the phrase "hides and skins, whether in a raw or dressed state" as extending through relevant stages of processing so long as the commodity's essential character was unchanged, and relied on contemporaneous administrative interpretation as a guide to meaning. On the facts, the department failed to show that the exported goods had become a different commodity from the one purchased, so the assessee remained entitled to the export-related benefit under section 5(3). Case-Laws VAT and Sales Tax Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159118