https://www.taxtmi.com/caselaws?id=157497 Cleaned, frozen and packed prawns exported by the assessee were treated as eligible for exemption under Section 5(3) of the Central Sales Tax Act read with the proviso to Section 9 of the Tamil Nadu General Sales Tax Act because the same issue had already been accepted in the assessee's earlier matter and that binding determination governed the present revision. Additions for alleged unaccounted loss or wastage during cleaning, freezing and packing were deleted because the Tribunal found the loss to be marginal, inherent in processing the commodity for export, and neither excessive nor unreasonable. en-us Wed, 09 Sep 1992 00:00:00 +0530 Mon, 07 Oct 2013 13:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157497 Cleaned, frozen and packed prawns exported by the assessee were treated as eligible for exemption under Section 5(3) of the Central Sales Tax Act read with the proviso to Section 9 of the Tamil Nadu General Sales Tax Act because the same issue had already been accepted in the assessee's earlier matter and that binding determination governed the present revision. Additions for alleged unaccounted loss or wastage during cleaning, freezing and packing were deleted because the Tribunal found the loss to be marginal, inherent in processing the commodity for export, and neither excessive nor unreasonable. Case-Laws VAT and Sales Tax Wed, 09 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157497