https://www.taxtmi.com/caselaws?id=162941 The court dismissed the petitioner's claim for sales tax exemption under section 5(3) of the Central Sales Tax Act, 1956 for the purchase of raw hides and skins for export after processing in a tannery. The court held that processing raw hides and skins for export constitutes manufacturing, disqualifying the petitioner from the claimed exemption. The lack of direct correlation between export orders and raw material purchases, as well as the significant transformation of the materials during processing, led the court to conclude that the purchases did not meet the requirements for exemption under section 5(3). en-us Tue, 08 Aug 2006 00:00:00 +0530 Wed, 19 Mar 2014 11:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162941 The court dismissed the petitioner's claim for sales tax exemption under section 5(3) of the Central Sales Tax Act, 1956 for the purchase of raw hides and skins for export after processing in a tannery. The court held that processing raw hides and skins for export constitutes manufacturing, disqualifying the petitioner from the claimed exemption. The lack of direct correlation between export orders and raw material purchases, as well as the significant transformation of the materials during processing, led the court to conclude that the purchases did not meet the requirements for exemption under section 5(3). Case-Laws VAT and Sales Tax Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162941