https://www.taxtmi.com/caselaws?id=161274 The Tribunal allowed the Tax Case Appeal, ruling that rough granite blocks sold and polished granite exported are the same commodity eligible for exemption under section 5(3) of the Central Sales Tax Act. The decision endorsed the appellant's position that cutting and polishing processes do not alter the commercial character of the goods, aligning with precedents and emphasizing continuity in commodity identity despite processing. en-us Wed, 09 Apr 2003 00:00:00 +0530 Sat, 11 Jan 2014 13:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161274 The Tribunal allowed the Tax Case Appeal, ruling that rough granite blocks sold and polished granite exported are the same commodity eligible for exemption under section 5(3) of the Central Sales Tax Act. The decision endorsed the appellant's position that cutting and polishing processes do not alter the commercial character of the goods, aligning with precedents and emphasizing continuity in commodity identity despite processing. Case-Laws VAT and Sales Tax Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161274