https://www.taxtmi.com/caselaws?id=163864 Coffee berry, uncured coffee and cured coffee bean were treated as the same commodity for export-linked exemption under section 5(3) of the Central Sales Tax Act, 1956, because curing did not alter the goods' commercial identity. The relevant sales tax entry covered coffee beans and coffee seeds, whether raw or roasted, and did not create a separate taxable category for coffee berry or uncured coffee. Applying the commercial parlance test, the analysis concluded that processing by curing did not create a different commodity for sales tax purposes, so the exemption was available. en-us Thu, 17 Jan 2008 00:00:00 +0530 Mon, 15 Dec 2014 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163864 Coffee berry, uncured coffee and cured coffee bean were treated as the same commodity for export-linked exemption under section 5(3) of the Central Sales Tax Act, 1956, because curing did not alter the goods' commercial identity. The relevant sales tax entry covered coffee beans and coffee seeds, whether raw or roasted, and did not create a separate taxable category for coffee berry or uncured coffee. Applying the commercial parlance test, the analysis concluded that processing by curing did not create a different commodity for sales tax purposes, so the exemption was available. Case-Laws VAT and Sales Tax Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163864