https://www.taxtmi.com/caselaws?id=41753 Processed shrimps, prawns and lobsters retain their original identity for section 5(3) of the Central Sales Tax Act, 1956 where cutting, peeling, deveining, cleaning and freezing do not create a commercially new and distinct commodity. The decisive test is commercial identity in trade and common parlance, not the State sales tax classification of the processed goods under local law. On that basis, purchases used to fulfil export contracts are treated as purchases in the course of export and are not liable to State purchase tax. en-us Mon, 21 Jul 1986 00:00:00 +0530 Wed, 29 Oct 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41753 Processed shrimps, prawns and lobsters retain their original identity for section 5(3) of the Central Sales Tax Act, 1956 where cutting, peeling, deveining, cleaning and freezing do not create a commercially new and distinct commodity. The decisive test is commercial identity in trade and common parlance, not the State sales tax classification of the processed goods under local law. On that basis, purchases used to fulfil export contracts are treated as purchases in the course of export and are not liable to State purchase tax. Case-Laws VAT / Sales Tax Mon, 21 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41753