https://www.taxtmi.com/caselaws?id=144197 Dried prawns did not lose their identity as prawns merely because they were sun-dried and preserved in the traditional manner. The court treated drying as a method of preservation, not a transformation into a different commodity, and held that the article continued to fall within the notified expression "prawn" under the relevant notification. On that basis, the commodity was covered by the exemption/notification, and the petition was rejected. en-us Fri, 09 Jun 1967 00:00:00 +0530 Mon, 22 Apr 2013 14:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144197 Dried prawns did not lose their identity as prawns merely because they were sun-dried and preserved in the traditional manner. The court treated drying as a method of preservation, not a transformation into a different commodity, and held that the article continued to fall within the notified expression "prawn" under the relevant notification. On that basis, the commodity was covered by the exemption/notification, and the petition was rejected. Case-Laws VAT and Sales Tax Fri, 09 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144197