Export of Shrimps, Prawns, and Lobsters: Taxable Turnover Decision Overturned

The Supreme Court allowed the appeals, overturning the High Court judgment that purchases of shrimps, prawns, and lobsters for export contracts are taxable turnover. The respondents were ordered to bear the costs of the appeals.

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The Supreme Court allowed the appeals, set aside the High Court judgment, and ruled that purchases of shrimps, prawns, and lobsters for export contracts are not taxable turnover. The respondents must pay the costs of the appeals.

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