https://www.taxtmi.com/caselaws?id=155205 Processed prawns purchased and exported after cleaning, peeling and sorting were treated as the same commodity for exemption under section 5(3) of the Central Sales Tax Act. The Supreme Court ruling that processing did not change the identity of the goods directly governed the issue, so the Tribunal's view in favour of the assessee was upheld and the exemption benefit was allowed. en-us Tue, 02 Jun 1987 00:00:00 +0530 Mon, 02 Sep 2013 12:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155205 Processed prawns purchased and exported after cleaning, peeling and sorting were treated as the same commodity for exemption under section 5(3) of the Central Sales Tax Act. The Supreme Court ruling that processing did not change the identity of the goods directly governed the issue, so the Tribunal's view in favour of the assessee was upheld and the exemption benefit was allowed. Case-Laws VAT and Sales Tax Tue, 02 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155205