What happened in that case was that a dealer was purchasing raw shrimps, prawns and lobsters and after subjecting them to the process of cutting ... same. It was held that merely because they are processed or frozen, shrimps, prawns and lobsters do not become different goods but remain the same
JUDGMENT
S.B. Sinha, C.J.
1. How far and if any, shrimp culture, prawn culture and other types of aqua cultures raised both ... group of the writ petitioners are those who have taken recourse to shrimp culture, prawn culture as also, aquaculture claiming
themselves to be freehold owners
come to adverse notice by way of carrying on fish culture or shrimp culture within the lands included in the sanctuary ... which may extend to seven years. The effluents discharged by the commercial shrimp culture farms are covered by the definition of Environmental pollutant, environmental pollution
directions of the Supreme Court are applicable only in the case of Shrimp culture raised in brackish or saline waters Fresh water prawn culture does ... village common purposes shall not be used/ converted for construction of shrimp culture ponds, Krishnapatnam tank comes under category of village common purpose land
further mechanisms.
50. When the provisions of the Shrimp Act of 1926 came up for challenge before the Supreme Court of United States, while interpreting ... held:
"A State statute forbidding the shipping of raw and unshelled shrimp out of the State when the product produced and prepared within
meaning of that provision. The process undertaken by assessee, was to get shrimps from deep sea, and to convert them to frozen fish and fish ... products. Since the operation consisted of cleaning, peeling, packing, freezing the shrimps to make them marketable, it was held that a manufacturing process ensued
meant for public purposes shall not be used/converted for
construction of shrimp culture ponds.
9. Aquaculture industry/shrimp culture industry/shrimp culture
ponds other ... water or wells and/or by the
use of chemical reeds increases shrimp or prawn production with
consequent increase in sedimentation which, on putrefaction
finding.
In the instant case, the assessee has merely caught fish/prawns/ shrimp by the use of its trawlers and sold them as such ... placing the net in water and dragging the net and catching shrimps.
2. Verifying and sorting out the catch according to the variety on board
organisations for considering allotment of Govt. lands on lease for brackish water shrimp farming on certain conditions. The three categories of persons/organisations eligible ... such academic background which enables him to take up shrimp farming on his own."
According to the said notification, the expression "progressive entrepreneurs
apex court was called upon to decide whether raw shrimps, prawns and lobsters" after suffering processing of cutting heads and tails, peeling, deveining, cleaning ... Central Sales Tax Act. In that case, the assessee was purchasing raw shrimps, prawns and lobsters for the purpose of fulfilling the existing contracts
