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1983 (9) TMI 269 - HC - VAT and Sales TaxExtract: .......ke did not result in the frog legs being treated as a commercially different product and that even after the process of cutting, cleaning and freezing, they continued to be frog legs. In this view of the matter, the view taken by the Tribunal appears to be right, and we feel that no interference is called for. The tax case is accordingly dismissed.
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