1986 (11) TMI 360 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed a tax revision case where the assessee purchased fresh frog legs, processed them by removing skin, washing, and freezing, and then exported them. The court held that the processed frog legs retained their character as frog legs and were entitled to exemption from tax under section 5(3) of the Central Sales Tax Act, citing a Supreme Court decision regarding similar provisions for frozen shrimps. The court concluded that there was no essential difference between fresh and processed frog legs in common commercial parlance, and thus, the assessee was entitled to the tax benefits. The petition was dismissed.