1990 (7) TMI 333

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....different and distinct commodities and consequently the purchase of prawn is liable to purchase tax even though admittedly the purchase of such prawn precedes the export of frozen shrimps by the assessee-dealer to the foreign countries." 2.. This question arose on account of refusal by the taxing authorities to give protection to the dealer under section 5(3) of the Central Sales Tax Act which reads as follows: "5. When is a sale or purchase of goods said to take place in the course of import or export- (1) and (2)........ (3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also b....

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....hrimps, prawns and lobsters and processed or forzen shrimps, prawns and lobsters. The dealer and the consumer regard both as shrimps, prawns and lobsters. The only difference is that processed shrimps, prawns and lobsters are ready for the table while raw shrimps, prawns and lobsters are not, but still both are, in commercial parlance, shrimps, prawns and lobsters. It is undoubtedly true that processed shrimps, prawns and lobsters are the result of subjecting raw shrimps, prawns and lobsters to a certain degree of processing but even so they continue to possess their original character and identity as shrimps, prawns and lobsters, notwithstanding the removal of heads and tails, peeling, deveining and cleaning which are necessary for maki....