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The State of Tamil Nadu Vs. the Tata Oil Mills Co. Ltd. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberT.C. No. 1261 of 1981 (Revision No. 559 of 1981)
Judge
Reported in[1983]52STC328a(Mad)
ActsCentral Sales Tax Act, 1956 - Sections 5(3)
AppellantThe State of Tamil Nadu
RespondentThe Tata Oil Mills Co. Ltd.
Advocates:K.S. Bakthavatsalam, Additional Government Pleader
Cases ReferredMadras v. Ceyvere Southern Inc. Kilpauk
Excerpt:
- - by analogy of reasoning, we must hold in this case that prawns subjected to the processes of cleaning, cutting and the like are not any the less prawns and therefore they cannot be regarded as a new kind of commercial commodity......madras-10 (t.c. no. 1049 of 1980) [1983] 52 stc 328 in regard to lobsters which were subject to similar operations before sale. by judgment dated 11th february, 1981, this court held that notwithstanding these operations, lobsters retained their original character as the same commercial commodity. by analogy of reasoning, we must hold in this case that prawns subjected to the processes of cleaning, cutting and the like are not any the less prawns and therefore they cannot be regarded as a new kind of commercial commodity. this was the decision rendered by the tribunal in this case on this basis, it granted exemption under section 5(3) of the central sales tax act, 1956. this revision is against the tribunal's order. following and adopting the decision of this court earlier cited, this.....
Judgment:

Balasubrahmanyan, J.

1. The question in this case is whether prawns cleaned, cut, sized and packaged for export can be regarded as a different kind of commercial commodity from prawns which were caught fresh from the sea. A more or less similar point was raised in State of Tamil nadu represented by Additional Deputy Commissioner (C.T.), Madras Division, Madras v. Ceyvere Southern Inc. Kilpauk, Madras-10 (T.C. No. 1049 of 1980) [1983] 52 STC 328 in regard to lobsters which were subject to similar operations before sale. By judgment dated 11th February, 1981, this Court held that notwithstanding these operations, lobsters retained their original character as the same commercial commodity. By analogy of reasoning, we must hold in this case that prawns subjected to the processes of cleaning, cutting and the like are not any the less prawns and therefore they cannot be regarded as a new kind of commercial commodity. This was the decision rendered by the Tribunal in this case on this basis, it granted exemption under section 5(3) of the Central Sales Tax Act, 1956. This revision is against the Tribunal's order. Following and adopting the decision of this Court earlier cited, this revision must be dismissed as untenable. Accordingly, it is dismissed.


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