2003 (11) TMI 16

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..... late Tribunal in compliance with the direction of this court in O.P. No. 12081 of 1998, has referred the following questions of law: "1. Whether, on the facts and in the circumstances of the case, did processing of prawns amount to production of an article and is not the finding of the Tribunal wrong and against the decisions of the Supreme Court in Sterling Foods v. State of Karnataka [1986] 63 .....

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..... mmissioner relied on the decision of this court in the case of CIT v. Elite Sea Foods [1989] 179 ITR 85. The Department took up the matter in appeal before the Tribunal. The appeal was dismissed. Though two questions were referred, we need answer only the second question. When the matter came up for hearing learned standing counsel appearing for the Department brought to our notice the decision o .....

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..... as raw shrimps and prawns. It was held that when raw shrimps and prawns are subjected to the process of cutting of heads and tails, peeling, deveining, cleaning and freezing, they do not cease to be shrimps and prawns. In common parlance they remain the same and continue to be known as shrimps and prawns. In this connection, we may also refer to the decision of another Division Bench of this cour .....

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