1981 (2) TMI 228

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..... o new commodity emerged in the process done by the assessee and as such the respondents have to succeed. In Deputy Commissioner of Sales Tax v. Pio Food Packers [1980] 46 STC 63 (SC), the Supreme Court had occasion to deal with sliced pineapple fruits which have been processed for the purpose of being sold in sealed cans. In this process, the Supreme Court held that no new commodity emerged. The r .....

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..... sale. By judgment dated 11th February, 1981, this Court held that notwithstanding these operations, lobsters retained their original character as the same commercial commodity. By analogy of reasoning, we must hold in this case that prawns subjected to the processes of cleaning, cutting and the like are not any the less prawns and therefore they cannot be regarded as a new kind of commercial comm .....

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