TMI Blog1988 (3) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the assessee was entitled to the benefit of Section 5(3) of the aforesaid Act,. Appeal dismissed. - Civil Appeal No. 904 of 1988, - - - Dated:- 7-3-1988 - Sabyasachi Mukharji and S. Ranganathan, JJ. V.J. Francis, Advocate, for the appellant. [Judgment per : Sabyasachi Mukharji, (J)]. - Special leave granted. 2. This is an appeal against the judgment and order of the High Court of Kerala dated 10th of November, 1986. By the impugned judgment the High Court has dismissed the Tax Revision Case filed at the instance of the Sales-tax authority. The assessee-respondent herein had purchased fresh frog legs and after removing the skin, washing and removing dirt etc. and freezing it for the purpose of avoiding decomposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t orders and after the process of cutting their heads and tails, peeling, deveining, cleaning, freezing and packing, exported these outside India under prior contract of sale. It was held that after such processing, shrimps, prawns and lobsters retained their original identity and did not become different commodities. It was, therefore, held that the assessee was entitled to exemption from tax under Section 5(3) of the Central Sales Tax Act, 1956 in respect of purchase turnover of shrimps, prawns and lobsters, the purchases being of the same commodities which were exported. There the question was whether shrimps, prawns and lobsters subjected to processing like cutting of heads and tails, peeling, deveining, cleaning and freezing ceased to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.)]. 6. Applying that test in M/s. Sterling Foods v. State of Karnataka Another (supra) the Court had found that processed or frozen shrimps, prawns and lobsters were commercially regarded as the same commodity as raw shrimps, prawns and lobsters. These are in common parlance known as shrimps, prawns and lobsters. There was no essential difference between raw shrimps, prawns and lobsters and processed or frozen shrimps, prawns and lobsters. The only difference was that processed shrimps, prawns and lobsters were ready for the table while raw shrimps, prawns and lobsters were not, but still both are, in commercial parlance, shrimps, prawns and lobsters. 7. The aforesaid view also finds ample support from the decision of the Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , hides and skin, got after slaughtering goat and sheep. It was held that it was taxable under Section 5A(1)(a) of the Kerala General Sales Tax Act. It was further held that goat and sheep are distinct from meat, hides and skins. The process of conversion from goat and sheep into mutton, hides and skin involves consumption and manufacture resulting in production of goods different from the original goods. It was held that consumption was a word of wide import. It denoted the taking in of something, to convert that something into another. In that case, goats and sheep underwent a process viz., slaughtering, and then came into existence meat, hides and skin. The slaughter of the animals and their conversion into meat was the consequence of co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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