DEPUTY COMMISSIONER OF SALES-TAX (LAW), BOARD OF REVENUE(TA vs SHIPHY INTERNATIONAL, ALLEPPEY

The Supreme Court upheld the decision of the Kerala High Court affirming the Sales Tax Tribunal's ruling that frozen frog legs, processed from fresh frog legs, do not undergo a material change in character and identity, thus entitling the assessee to the benefits under Section 5(3) of the Central Sales Tax Act, 1956. The Court established that processing does not necessarily alter the original commodity's identity unless it results in a new and distinct commodity. The appeal by the State was dismissed, confirming the Tribunal's findings.