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<h1>High Court affirms lower tax rate for fresh prawns, not unclassified goods</h1> <h3>State of Andhra Pradesh Versus Royal Cold Storage Limited</h3> The High Court of Andhra Pradesh upheld the Sales Tax Appellate Tribunal's decision that twenty-day-old prawns should be taxed at a lower rate as prawns, ... - The High Court of Andhra Pradesh considered whether twenty-day-old prawns should be taxed as unclassified goods or as prawns under specific entry. The Sales Tax Appellate Tribunal found that the prawns sold were twenty-day-old prawns, not larvae, and thus should be taxed at a lower rate. The court dismissed the tax revision case as no legal question arose from the Tribunal's decision.