RAMANUJAM, J.

The question that has been canvassed in this tax case is whether the goods purchased by the assessees and the goods exported by them are two commercially different articles so that the Revenue can say that since the same goods have not been exported, the last purchases are not liable to be exempted.

The assessees in this case effected purchases of frog legs for Rs. 2, 56, 509.00 and they claimed exemption under section 5(3) of the Central Sales Tax Act. The assessing authority found that the goods were not actually exported to foreign country by the assessees and that therefore they were not entitled to claim the exemption. On appeal, the Appellate Assistant Commissioner also held that the goods were not actually exported, but had been moved from this State to another State and the assessees being the last purchasers of the goods in question, the assessing authority had rightly assessed the purchase turnover of the assessees at 5 per cent. The assessees took the matter in appeal to the Sales Tax Appellate Tribunal contending that the frog legs purchased by them had been exported through their exporting agents, Messrs. Associated Food Packers, and that theref