1987 (8) TMI 432

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..... Tribunal has referred the following question for opinion of this Court in all the cases: "Whether, under the facts and circumstances of the case, the Tribunal is correct in coming to the conclusion that prawn is a category of fish and, therefore, taxable under section 3-B of the Orissa Sales Tax Act?" The dealer is the same in all the cases. The periods, however, are five assessment years beg .....

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..... ta as such. In the reported case, the same notification and exactly the same item had fallen for consideration. Taking into consideration all the pros and cons of the matter, it was clearly laid down by this Court that "qualitatively fish and prawn are two different commodities". 5.. The answer, therefore, to the question in all the cases must be given in favour of the dealer and against the Rev .....

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