https://www.taxtmi.com/caselaws?id=163762 The court held that the assessee, a dealer in granite, was not eligible for exemption under Section 5(3) of the CST Act for the sale of rough granite blocks that were transformed into polished slabs before export. The goods' change in identity rendered the local sale taxable under the TNGST Act. The court emphasized that to qualify for exemption, the goods sold and exported must remain the same, as per the precedent set in Sterling Foods. The judgment favored Apex Exports, whose goods retained their original identity, while ruling against Chettinad Granites due to the alteration in the nature of the goods. en-us Fri, 05 Dec 2008 00:00:00 +0530 Sat, 22 Nov 2014 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163762 The court held that the assessee, a dealer in granite, was not eligible for exemption under Section 5(3) of the CST Act for the sale of rough granite blocks that were transformed into polished slabs before export. The goods' change in identity rendered the local sale taxable under the TNGST Act. The court emphasized that to qualify for exemption, the goods sold and exported must remain the same, as per the precedent set in Sterling Foods. The judgment favored Apex Exports, whose goods retained their original identity, while ruling against Chettinad Granites due to the alteration in the nature of the goods. Case-Laws VAT and Sales Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163762