https://www.taxtmi.com/caselaws?id=163556 Raw hides and skins and dressed hides and skins are distinct commodities for export exemption under section 5(3) of the Central Sales Tax Act, 1956, so an assessee who purchases raw hides and exports dressed hides cannot claim exemption because the exported goods are not the same goods as those purchased. Section 14(iii) classifies declared goods but does not treat them as one commodity for all purposes. Departmental circulars bind the Revenue only so far as they remain consistent with the statute and later binding Supreme Court rulings; once the Supreme Court settled the position, the circulars could not prevail. en-us Fri, 17 Oct 2008 00:00:00 +0530 Tue, 25 Nov 2014 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163556 Raw hides and skins and dressed hides and skins are distinct commodities for export exemption under section 5(3) of the Central Sales Tax Act, 1956, so an assessee who purchases raw hides and exports dressed hides cannot claim exemption because the exported goods are not the same goods as those purchased. Section 14(iii) classifies declared goods but does not treat them as one commodity for all purposes. Departmental circulars bind the Revenue only so far as they remain consistent with the statute and later binding Supreme Court rulings; once the Supreme Court settled the position, the circulars could not prevail. Case-Laws VAT and Sales Tax Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163556