https://www.taxtmi.com/caselaws?id=156302 Processing, cleaning, beheading and freezing of raw prawns did not change their commercial identity for export purposes. Applying commercial parlance and essential character tests, the Court treated raw prawns and frozen shrimps as the same commodity, so the mere export description as "frozen shrimps" did not create a distinct product. On that basis, the last purchase of prawn preceding export remained protected under section 5(3) of the Central Sales Tax Act, and the revenue's attempt to treat the goods as a new commodity for purchase tax under the Orissa Sales Tax Act, 1947, failed. en-us Fri, 27 Jul 1990 00:00:00 +0530 Tue, 17 Sep 2013 17:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156302 Processing, cleaning, beheading and freezing of raw prawns did not change their commercial identity for export purposes. Applying commercial parlance and essential character tests, the Court treated raw prawns and frozen shrimps as the same commodity, so the mere export description as "frozen shrimps" did not create a distinct product. On that basis, the last purchase of prawn preceding export remained protected under section 5(3) of the Central Sales Tax Act, and the revenue's attempt to treat the goods as a new commodity for purchase tax under the Orissa Sales Tax Act, 1947, failed. Case-Laws VAT and Sales Tax Fri, 27 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156302