STERLING FOODS, A PARTNERSHIP FIRM REPRESENTED BY ITSPARTNE vs THE STATE OF KARNATAKA & ANR.

The Supreme Court held that under Section 5(3) of the Central Sales Tax Act, 1956, goods purchased for export must remain the same as those exported. The Court clarified that if processing alters the identity of the goods, they cannot be considered the same for tax exemption purposes. The appeal was allowed, overturning the High Court's dismissal of the writ petition, and the imposition of purchase tax was deemed unlawful.