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1996 (12) TMI 379
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....prawns could be brought to tax as unclassified goods falling under the Seventh Schedule or as prawns under entry 19 of the Second Schedule. The rate of tax under entry 19 is at 5 per cent and the taxable event is at the point of first purchase in the State. The rate of tax under the Seventh Schedule is 6 per cent. 2.. The facts not in controversy are, that the assessee, in respect of the assess....
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....assessing authority himself in the assessment orders. The sale had taken place after the product has passed beyond the stage of larvae and twenty days had lapsed after the products developed into post-larvae stage. The contention of the appellants is that the prawns sold by them are infant prawns or juvenile prawns as they were of the age of twenty days that such prawns nevertheless are to be cons....