https://www.taxtmi.com/caselaws?id=42136 Fresh frog legs cleaned and frozen only to prevent decomposition were treated as the same commodity as fresh frog legs for exemption under Section 5(3) of the Central Sales Tax Act, 1956. The governing test was whether the processed goods were regarded in trade and commercial parlance as a distinct commodity from the original article. Applying that test, the Court held that preservation by freezing and incidental cleaning did not alter the essential character or commercial identity of the goods. The assessee therefore remained entitled to the export-linked exemption, and the exemption claim was upheld. en-us Mon, 07 Mar 1988 00:00:00 +0530 Fri, 25 Jul 2014 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42136 Fresh frog legs cleaned and frozen only to prevent decomposition were treated as the same commodity as fresh frog legs for exemption under Section 5(3) of the Central Sales Tax Act, 1956. The governing test was whether the processed goods were regarded in trade and commercial parlance as a distinct commodity from the original article. Applying that test, the Court held that preservation by freezing and incidental cleaning did not alter the essential character or commercial identity of the goods. The assessee therefore remained entitled to the export-linked exemption, and the exemption claim was upheld. Case-Laws VAT and Sales Tax Mon, 07 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42136