1987 (6) TMI 382

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....AN, J.-The Revenue is the petitioner. The respondent is an assessee under the Kerala General Sales Tax Act. The respondent is an exporter of shrimps. The only question involved, is that the shrimps purchased by the respondent and exported by him after cleaning, peeling, sorting, etc., are one and the same goods. If they are so, the assessee would be exempted from tax under section 5(3) of the Cent....

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....ed in Deputy Commissioner of Sales Tax v. Neroth Oil Mills Company Ltd. [1982] 49 STC 249 (Ker). The Revenue contends that this decision is pending in appeal before the Supreme Court of India as Civil Appeal No. 2495 of 1985. So the matter is not beyond doubt or the question of law now urged is an open question. We are unable to agree. The very question posed for consideration has been adjudicated....