CHANDURKAR, C.J.A common question of law which arises in all these writ petitions is, whether the cashewnut and cashew Kernels are the same goods for purposes of section 5(3) of the Central Sales Tax Act, 1956. These petitions can, therefore, be conveniently disposed of by a common judgment.

2. Admittedly, the petitioners in the several petitions export cashew Kernel after they process raw cashewnut purchased by them. We may take an illustrative case of the assessment of petitioners in W.P. No. 3968 of 1982. They were assessed to sales tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959. We may briefly refer to the facts in that petition.

3. For the assessment year 1976-77 the petitioners were assessed on taxable turnover of Rs. 37, 93, 816.11. At the time of assessment, the purchase of cashewnut and sales turnover of cashewnut shell was found to be as follows :

Rs. Ps.

1st purchase of cashewnuts .... 28, 54, 925.24

Inter-State purchase of cashewnut .... 5, 19, 687.00

2nd purchase of cashewnut .... 4, 00, 785.25

Sales turnover of cashew shell .... 18, 418.62

37, 93, 816.11

Before the Assessing Officer, namely, the Deputy Commercial Tax Officer, exemption was c