TMI Blog1999 (3) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... garded as the same commodity as raw shrimps and prawns - hence assessee's business doesn't involves 'production' hence not entitled to exemption under section 80HH - - - - - Dated:- 11-3-1999 - S. P. BHARUCHA., S. S. MOHAMMED QUADRI. and R. C. LAHOTI. JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J.-- The only question with which we are concerned in this appeal by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal upheld the claim. From the order of the Tribunal the question aforementioned was referred to the High Court for its opinion. The High Court held that buying and processing of shrims involved production and, therefore, the assessee was entitled to the allowance that it claimed. It followed its judgment in CIT v. Marwell Sea Foods [1987] 166 ITR 624 (Ker). We find from the judgment of the Ker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement at the Bar that the process to which the assessee puts the shrimps is the process that Marwell Sea Foods used in regard to its prawns. Apart therefrom, there is the judgment of this court in Sterling Foods v. State of Karnataka [1986] 63 STC 239, where it has been held that the processed or frozen shrimps and prawns are commercially regarded as the same commodity as raw shrimps and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erling Foods' case [1986] 63 STC 239, is apposite to the question that we have to decide and, upon the material that is before us, we must reverse the view taken by the High Court in the judgment under appeal. Learned counsel for the assessee submitted that the matter should be remanded to the appropriate authority to enable the assessee to lay before it evidence in detail of what the purchased ..... X X X X Extracts X X X X X X X X Extracts X X X X
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