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TMI Blog1981 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... on 5(1) of the Central Sales Tax Act specifies that a sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India. Sub-section (3) of the section provides that notwithstanding anything contained in sub-section (1) the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into pineapple slices and dealing with this the Supreme Court held thus: "When pineapple fruit is processed into pineapple slices for the purpose of being sold in sealed cans there is no consumption of the original pineapple fruit for the purpose of manufacture and the case does not fall within section 5A(1)(a) of the Kerala General Sales Tax Act, 1963. Although a degree of processing is involved in preparing pineapple slices from the original fruit, the commodity continues to possess its original identity, notwithstanding the removal of inedible portions, the slicing and thereafter canning it on adding sugar to preserve it. Section 5A(1)(a) of the Act envisages the consumption of a commodity in the manufacture of another commodity. The g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 100 L Ed 917, where the U.S. Supreme Court held that dressed and frozen chicken was not a commercially distinct article from the original chicken. Killing, dressing and freezing a chicken was found not to result in a change of the commodity. It was no more drastic a change than the change which takes place in milk from pasteurizing, homogenizing, adding vitamin concentrates, standardising and bottling. 4.. Commercially prawns which are purchased by the assessee and prawns exported after processing for the purpose of such export are one and the same commodity as rightly held by the Sales Tax Appellate Tribunal. We see no reason to interfere. The revision is dismissed. The learned counsel for the revision petitioner makes an oral applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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