Supreme Court · 1988 INSC 65 · Decided 7 March 1988
Deputy Commissioner of Sales-Tax (Law), Board of Revenue (Taxes), Ernakulam v. Shiphy International, Alleppey
- Court
- Supreme Court of India
- Citation
- 1988 INSC 65 · [1988] 3 S.C.R. 98
- Case number
- CIVIL APPEAL No. 904/1988
- Decided
- 7 March 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
COMMISSIONER OF SALES-TAX (LAW), BOARD OF REVENUE (TAXES), ERNAKULAM v. SHIPHY INTERNATIONAL, ALLEPPEY MARCH 7, 1988. [SABYASACHI MUKHARJI AND S. RANGANATHAN, JJ.) Central Sales Tax Act, 1956-Section 5(3)-Export of fresh frog legs after freezing to avoid decomposition and decay-.c.Whether ~ashing and removing dirt etc. and freezing it for the purpose of avoiding decomposition and decay exported the said frog legs and claimed entitlement to benefit of s. 5(3) of the Central Sales Tax Act, 1956. It was contended on behalf of the State that what was purchased as fresh legs was not
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