https://www.taxtmi.com/caselaws?id=331016 The Court dismissed the appeals, holding that the appellant's purchase of sandalwood and its export in a different form did not qualify for tax exemption under Section 5(3) of the CST Act. The transformation of the goods into flakes, chips, or dust altered their identity, rendering the exemption inapplicable. The Court rejected the application of the "Same Goods Theory," emphasizing the necessity for a real and intimate connection between the penultimate sale and export, which was lacking in this case. en-us Fri, 29 Jul 2016 00:00:00 +0530 Sat, 07 Apr 2018 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331016 The Court dismissed the appeals, holding that the appellant's purchase of sandalwood and its export in a different form did not qualify for tax exemption under Section 5(3) of the CST Act. The transformation of the goods into flakes, chips, or dust altered their identity, rendering the exemption inapplicable. The Court rejected the application of the "Same Goods Theory," emphasizing the necessity for a real and intimate connection between the penultimate sale and export, which was lacking in this case. Case-Laws VAT and Sales Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331016