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1988 (3) TMI 60 - SC - VAT and Sales TaxWhether assessee were entitled to the benefit of Section 5(3) of the Central Sales tax Act, 1956? Held that:- The High Court was right on the facts found by the Tribunal in this case that frozen frog legs is same as fresh frog legs, the process was only to prevent decomposition. What was purchased and exported was one and the same commodity. The frozen frog legs did not undergo any material change in character. The identity of the frog legs remained unchanged as such. In that view of the matter the Tribunal held that the assessee was entitled to the benefit of Section 5(3) of the aforesaid Act,. Appeal dismissed.
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