https://www.taxtmi.com/caselaws?id=167957 Purchase tax exemption under proviso (iii) to Section 3AAAA(1) of the Trade Tax Act applied where brass ware was resold or exported in the same form and condition in which it was purchased. The evidence and departmental notification supported the finding that polishing and engraving did not change the identity of the kora maal, so the goods retained their original character. The objection based on the absence of proof of an export-linked sale under Section 5(3) of the Central Sales Tax Act was treated as immaterial because the statutory exemption still operated if the goods preserved their identity and were sold outside the State. No perversity was shown in the Tribunal's finding. en-us Fri, 19 Aug 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167957 Purchase tax exemption under proviso (iii) to Section 3AAAA(1) of the Trade Tax Act applied where brass ware was resold or exported in the same form and condition in which it was purchased. The evidence and departmental notification supported the finding that polishing and engraving did not change the identity of the kora maal, so the goods retained their original character. The objection based on the absence of proof of an export-linked sale under Section 5(3) of the Central Sales Tax Act was treated as immaterial because the statutory exemption still operated if the goods preserved their identity and were sold outside the State. No perversity was shown in the Tribunal's finding. Case-Laws VAT and Sales Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167957