Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1986 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (11) TMI 360 - KERALA HIGH COURTExtract: .......g legs and the processed ones and that the latter retained the same character and identity as the fresh ones. It is, therefore, clear that the goods exported are the same as those purchased and hence the assessee is entitled to the benefits of section 5(3) of the Central Sales Tax Act. We dismiss the tax revision case in limine. Petition dismissed.
|