1986 (11) TMI 360

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..... ssment year 1976-77. The assessee-respondent had purchased fresh frog legs and after removing the skin, washing and removing dirt, etc., and freezing it for the purpose of avoiding decomposition and decay, the frog legs were exported. The assessee claimed that on the facts of the case they were entitled to the benefits under section 5(3) of the Central Sales Tax Act as amended and that the purchas .....

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..... entical provisions, the case concerned there being frozen shrimps, prawns and lobsters. The Supreme Court held that for the purposes of section 5(3) the goods purchased by the assessee and the goods exported by him must be the same. The court held that frozen shrimps, prawns and lobsters are commercially regarded as the same commodity as raw shrimps, prawns and lobsters. When raw shrimps, prawns a .....

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..... same in common commercial parlance. Freezing operations are only carried on for the purpose of preventing decomposition and decay and to make them ready for the table. The character and identity of the frog legs are not in any manner changed by the operations of removing the skin, washing and removing the dirt and freezing. The common man as well as the trader understand both only as frog legs wit .....

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