https://www.taxtmi.com/caselaws?id=161084 Rough granite stones and polished granite stones were treated as different commercial commodities for sales tax purposes because the Andhra Pradesh General Sales Tax Act, 1957 created separate schedule entries for each. Granite stones, boulders and chips fell under one entry, while polished granite stones were specifically covered under another, showing legislative recognition of distinct goods. On the admitted facts, the petitioners sold rough granite stones that were later polished and cut by export units before export, so the statutory basis for treating the goods as the same commodity was absent. The claim to exemption under section 5(3) of the Central Sales Tax Act, 1956 therefore failed. en-us Fri, 29 Jun 2001 00:00:00 +0530 Tue, 31 Dec 2013 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161084 Rough granite stones and polished granite stones were treated as different commercial commodities for sales tax purposes because the Andhra Pradesh General Sales Tax Act, 1957 created separate schedule entries for each. Granite stones, boulders and chips fell under one entry, while polished granite stones were specifically covered under another, showing legislative recognition of distinct goods. On the admitted facts, the petitioners sold rough granite stones that were later polished and cut by export units before export, so the statutory basis for treating the goods as the same commodity was absent. The claim to exemption under section 5(3) of the Central Sales Tax Act, 1956 therefore failed. Case-Laws VAT and Sales Tax Fri, 29 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161084