O.M.Chandrasekar, Judicial Member - (1.) THIS tax case appeal is against the order of the Joint Commissioner III (SMR) of Commercial Taxes, Chennai in reference No. M3/61636/97, dated September 8, 1998. The assessment relates to the year 1994 -95.
(2.) THE point for determination is whether the polished granite exported by the exporter and the rough granite sold by the appellant are one and the same commodity eligible for exemption under Central Sales Tax Act, 1956. The learned Counsel Mr. R.L. Ramani, appearing for the appellant has contended that the appellant has purchased rough granite blocks and sold the same to the exporters for export. The exporters have purchased rough granite blocks from the appellant and exported sized and polished granite slabs. The granite does not loose its identity due to sizing and polishing. Still it remains as granite and they are not different commercial commodities. Hence, they are eligible for exemption under Section 5(3) of the Central Sales Tax Act of 1956.
(3.) THE assessing authority in his order dated August 30, 1996 has stated that the appellant has purchased rough granite blocks from other States and sold to the exporters. The exporters have exported polished granite slab since rough granite blocks have been polished and converted into slabs. The exemption claimed under Section 5(3) of the Central Sales Tax Act would not be granted since the goods sold by the assessee were not exported as such.;