1987 (8) TMI 432

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....n reference by the Sales Tax Tribunal, Orissa, under section 24(1) of the Orissa Sales Tax Act, 1947. The Tribunal has referred the following question for opinion of this Court in all the cases:   "Whether, under the facts and circumstances of the case, the Tribunal is correct in coming to the conclusion that prawn is a category of fish and, therefore, taxable under section 3-B of the Oris....