https://www.taxtmi.com/caselaws?id=160149 Whether shoe uppers exported after processing raw hides and skins remained the same goods depended on proper factual findings about the extent of cutting or manufacture, because commercial identity could change through processing and the commercial-parlance test was decisive. The record was insufficient to sustain a finding that leather and shoe uppers were the same commodity, so fresh fact-finding was required. Penalty under the U.P. Trade Tax Act could operate in relation to liabilities covered by section 9(2-A) of the Central Sales Tax Act, and article 286 did not bar penalty merely because the original goods were later exported in another form; the validity of penalty still depended on whether the declaration was false. en-us Mon, 23 Aug 1999 00:00:00 +0530 Tue, 10 Dec 2013 17:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160149 Whether shoe uppers exported after processing raw hides and skins remained the same goods depended on proper factual findings about the extent of cutting or manufacture, because commercial identity could change through processing and the commercial-parlance test was decisive. The record was insufficient to sustain a finding that leather and shoe uppers were the same commodity, so fresh fact-finding was required. Penalty under the U.P. Trade Tax Act could operate in relation to liabilities covered by section 9(2-A) of the Central Sales Tax Act, and article 286 did not bar penalty merely because the original goods were later exported in another form; the validity of penalty still depended on whether the declaration was false. Case-Laws VAT and Sales Tax Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160149