https://www.taxtmi.com/caselaws?id=162925 The court dismissed the writ petitions, ruling that purchases of sandalwood billets, roots, etc., for export orders of sandalwood chips did not qualify for exemption from sales tax under section 5(3) of the CST Act. The court held that the goods purchased had to undergo a transformation to become exportable, changing their commercial status and disqualifying them from the exemption. The court rejected the argument that the goods remained the same, emphasizing the difference between the purchased and exported goods. The petitioner was not granted the exemption, and no costs were awarded. en-us Tue, 14 Nov 2006 00:00:00 +0530 Wed, 19 Mar 2014 10:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162925 The court dismissed the writ petitions, ruling that purchases of sandalwood billets, roots, etc., for export orders of sandalwood chips did not qualify for exemption from sales tax under section 5(3) of the CST Act. The court held that the goods purchased had to undergo a transformation to become exportable, changing their commercial status and disqualifying them from the exemption. The court rejected the argument that the goods remained the same, emphasizing the difference between the purchased and exported goods. The petitioner was not granted the exemption, and no costs were awarded. Case-Laws VAT and Sales Tax Tue, 14 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162925