https://www.taxtmi.com/caselaws?id=144197 Prawn pulp preserved by sun-drying remained within the notified expression "prawn" because drying was a preservation method, not a process creating a distinct commodity. The essential identity of the goods as prawns remained unchanged despite curing in the traditional manner. Consequently, dried prawns, including the commodity concerned, fell within the notification's scope, and the petitioner was not entitled to relief. 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 Prawn pulp preserved by sun-drying remained within the notified expression "prawn" because drying was a preservation method, not a process creating a distinct commodity. The essential identity of the goods as prawns remained unchanged despite curing in the traditional manner. Consequently, dried prawns, including the commodity concerned, fell within the notification's scope, and the petitioner was not entitled to relief. Case-Laws VAT and Sales Tax Fri, 09 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144197