Sterling Foods v. State of Karnataka it was held that processed frozen shrimps, prawns and lobsters are not a new and distinct commodity but they ... retain the same character and identity as the original shrimps, prawns and lobsters. At page 244 of STC (1812 of AIR) the court pointed
Sterling Foods v. State of Karnataka it was held that processed frozen shrimps, prawns and lobsters are not a new and distinct commodity but they ... retain the same character and identity as the original shrimps, prawns and lobsters. At page 244 of STC (1812 of AIR) the court pointed
Assistant Commissioner of Commercial Taxes (Assessments), Mangalore (ACCT).
5. The petitioner purchases shrimps, prawns and lobsters locally and they are then cleaned, peeled, processed, frozen ... purchase turnover of Rs. 22,73,331.14 of "frozen shrimps" for the said period, however, claiming total exemption over the "purchase turnover
M/S Vaibhav International vs The Commissioner Of Customs on 9 March, 2026
Author: S
M/S Vaibhav International vs The Commissioner Of Customs on 9 March, 2026
Author: S
M/S Vaibhav International vs The Commissioner Of Customs on 9 March, 2026
Author: S
firm. Ninjacart enters into an
5
arrangement with Nekkanti for supply of shrimps. In furtherance of
the trade, Ninjacart communicated mails from January ... June
2023 offering to supply different quantities of shrimp at the prices
mentioned therein. The complainant is said to have entered into
sale and purchase
Karnataka . In the said case, the question for consideration was, whether shrimps, prawns and lobsters became commercially different goods after they were processed by cutting ... disputed on behalf of the Revenue that the purchases of raw shrimps, prawns and lobsters were made by the appellants for the purpose of fulfilling
Court was concerned with an assessee, who was a dealer in frozen shrimps, prawns and lobsters
80HH . It was held that the purchasing, peeling, freezing and export of shrimps amounted to production and hence the assessee was entitled to deduction under
