The assessee claimed that they were entitled to the benefit of section 5 3 of the Central Sales tax Act, 1956.
In order to appreciate the question it is necessary to refer to the findings of the Tribunal.
904 NT of 1988 From the Judgment and Order dated 10.11.1986 of the Kerala High Court in T.R.C. No.
By the impugned judgment the High Court has dismissed the Tax Revision Case filed at the instance of the Sales tax authority.
and freezing it for the purpose of avoiding decomposition and decay, the said frog legs were exported.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. Special leave granted.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The assessee respondent herein had purchased fresh frog legs and after removing the skin, washing and removing dirt etc.
This is an appeal against the judgment and order of the High Court of Kerala dated 10th of November, 1986.
162 of 1986 J. Francis for the Appellant.
