https://www.taxtmi.com/caselaws?id=262110 The court dismissed the writ appeal and writ petitions, ruling that the sale of packing materials to exporters did not qualify for exemption under Section 5(3) of the CST Act. The court emphasized the necessity of maintaining the identity of goods for the exemption to apply, noting that in this case, the packing materials differed from the exported goods. Agreeing with the learned Single Judge, the court held that Section 5(3) did not support the appellant's exemption claim. en-us Wed, 15 Jul 2015 00:00:00 +0530 Wed, 08 Jun 2016 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262110 The court dismissed the writ appeal and writ petitions, ruling that the sale of packing materials to exporters did not qualify for exemption under Section 5(3) of the CST Act. The court emphasized the necessity of maintaining the identity of goods for the exemption to apply, noting that in this case, the packing materials differed from the exported goods. Agreeing with the learned Single Judge, the court held that Section 5(3) did not support the appellant's exemption claim. Case-Laws VAT and Sales Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262110