https://www.taxtmi.com/caselaws?id=162863 Section 5(3) exemption under the Central Sales Tax Act applies only where the penultimate sale is of the very goods ultimately exported. Applying the commercial parlance test, rough granite blocks sold to a 100 per cent export oriented unit were found to have undergone substantial transformation into cut, sliced and polished tiles, creating a commercially distinct commodity with added value. Because the goods sold were not the same as the goods exported, the sale did not qualify as a sale in the course of export. The assessee was therefore not entitled to exemption under section 5(3). en-us Mon, 16 Jan 2006 00:00:00 +0530 Tue, 18 Mar 2014 11:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162863 Section 5(3) exemption under the Central Sales Tax Act applies only where the penultimate sale is of the very goods ultimately exported. Applying the commercial parlance test, rough granite blocks sold to a 100 per cent export oriented unit were found to have undergone substantial transformation into cut, sliced and polished tiles, creating a commercially distinct commodity with added value. Because the goods sold were not the same as the goods exported, the sale did not qualify as a sale in the course of export. The assessee was therefore not entitled to exemption under section 5(3). Case-Laws VAT and Sales Tax Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162863