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2008 (12) TMI 686 - HC - VAT and Sales TaxDifference in the goods exported by Chettinad Granites and the goods exported by Apex Exports - Held that:- The Joint Commissioner has erred under the misconception that the exporters sold granite slabs. We find from the bills of lading that Apex Exports exported dressed granite blocks. A random comparison of the assessee's invoices and the bills of lading showed that even the number of blocks is the same. We are informed that dressing only means that the blocks are cleaned and the rough edges are smoothened. Therefore, the finding of the Joint Commissioner with regard to the sale to Apex Exports is not correct, and hence, that this sale to Apex Exports is covered by section 5(3) of the CST Act deserves to be accepted. In view of the factual finding that what was exported to Chettinad Granites was a different commodity, viz., granite slabs and not rough granite blocks, the order of the Tribunal deserves to be set aside and Writ Petition No. 22939 of 2004 filed challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal must be allowed and it is accordingly allowed Also as found on facts that what was exported to Apex Exports were only granite blocks though dressed, and the nature and identity of the rough granite sold by the assessee to Apex Exports did not undergo a change, the order of the Joint Commissioner dated September 8, 1998 is hereby set aside and Writ Petition No. 10390 of 1999 is allowed.
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