1986 (11) TMI 360

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.... T.L. VISWANATHA IYER, J.-This tax revision case at the instance of the Revenue concerns the assessment year 1976-77. The assessee-respondent had purchased fresh frog legs and after removing the skin, washing and removing dirt, etc., and freezing it for the purpose of avoiding decomposition and decay, the frog legs were exported. The assessee claimed that on the facts of the case they were enti....

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.... of Karnataka [1986] 63 STC 239; AIR 1986 SC 1809. Therein the Supreme Court was concerned with the identical provisions, the case concerned there being frozen shrimps, prawns and lobsters. The Supreme Court held that for the purposes of section 5(3) the goods purchased by the assessee and the goods exported by him must be the same. The court held that frozen shrimps, prawns and lobsters are comme....

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.... squarely apply to the facts of this case also. Fresh frog legs or processed frog legs are one and the same in common commercial parlance. Freezing operations are only carried on for the purpose of preventing decomposition and decay and to make them ready for the table. The character and identity of the frog legs are not in any manner changed by the operations of removing the skin, washing and rem....