https://www.taxtmi.com/caselaws?id=160163 Section 5(3) of the Central Sales Tax Act, 1956 applies only where the goods purchased and the goods exported are the same commercial commodity; raw hides and skins and dressed hides and skins were treated as different commodities, so exemption was unavailable. The refixation of suppression was upheld because excess stock, unaccounted finished leather and an unrecorded purchase were supported by the record, and the estimate based on stock variation and misclassification was treated as a factual determination. Penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 was sustained because it followed the reassessed suppression and no legal defect in the levy was shown. en-us Tue, 28 Mar 2000 00:00:00 +0530 Tue, 10 Dec 2013 18:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160163 Section 5(3) of the Central Sales Tax Act, 1956 applies only where the goods purchased and the goods exported are the same commercial commodity; raw hides and skins and dressed hides and skins were treated as different commodities, so exemption was unavailable. The refixation of suppression was upheld because excess stock, unaccounted finished leather and an unrecorded purchase were supported by the record, and the estimate based on stock variation and misclassification was treated as a factual determination. Penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 was sustained because it followed the reassessed suppression and no legal defect in the levy was shown. Case-Laws VAT and Sales Tax Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160163