Central Sales Tax Act, 1956 - Section 5(3) -Export of
fresh frog legs after freezing to avoid decomposition and
decay-Whether assessee entitled to benefit ... determination of character of
commodity.
HEADNOTE:
%
The respondent-assessee had purchased fresh frog legs
and after removing the skin, washing and removing dirt
same results by experiments upon small laboratory animals like guinea-pigs, rabbits, frogs and rats; (f) that, as far as possible, experiments are not performed
answer given by the petitioner. It is stated that the egg of frog is telolecithal and that the type of cleavage as per the prescribed ... Intermediate Zoology", (7th ed.) it is stated that the eggs of frog are described as Telolecithal type and that fertilization is external and that
exempted.
2. The assessees in this case effected purchases of frog legs for Rs. 2,56,509.00 and they claimed exemption under section ... matter in appeal to the Sales Tax Appellate Tribunal contending that the frog legs purchased by them had been exported through their exporting agents, Messrs
concerns the assessment year 1976-77. The assessee-respondent had purchased fresh frog legs and after removing the skin, washing and removing dirt ... 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
follows. The assessee is an individual having business in export of frog legs. In the course of the year, he had purchased frog legs from ... products and other allied items. The Commissioner (Appeals) was of opinion that frog legs dealt with by the assessee could be broadly considered as covered
said syrup and found inside the bottle/phial a dead frog was floating. He showed the bottle containing the floating dead frog to local people ... that the sample of 'Bexitone' was of standard quality. The frog might have entered inside the bottle at manufacturing point and manufacturer
including their roes, in fresh chilled, frozen or processed form, but excluding frogs. 2.5 'Aqua culture Products' means all fishery products born and raised
with the label written in Hindi as "MANDAK" and with FROG as symbol. The said trade-mark is also registered with the Registrar ... letter "R" was printed with a circle near the figure Frog in order to assure the consumer that the label has been registered
Phonographic Performance Limited vs M/S Purple Frog And Anr on 27 December, 2018
Author: Mahabir Singh Sindhu
Bench: Mahabir Singh Sindhu ... duly authorised Business Manager-Sanjiv Wadhwa
......... Petitioner
Versus
M/s Purple Frog, Chandigarh and another
......... Respondents
(12) Civil Revision No.16449
