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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Kerala HC Upholds Tribunal Decision Equating Processed & Fresh Prawns for Tax Exemption</h1> The Kerala HC dismissed Revenue's petition on tax exemption for an assessee exporting shrimps, equating processed and fresh prawns as the same commodity ... - The Kerala High Court dismissed the Revenue's petition regarding the tax exemption claim of an assessee exporting shrimps, stating that the processed and fresh prawns were considered the same commodity by the Supreme Court. The decision of the Sales Tax Appellate Tribunal was upheld.

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