BALASUBRAHMANYAN, J.


The question in this case is whether prawns cleaned, cut, sized and packaged for export can be regarded as a different kind of commercial commodity from prawns which were caught fresh from the sea. A more or less similar point was raised in State of Tamil nadu represented by Additional Deputy Commissioner (C.T.), Madras Division, Madras v. Ceyvere Southern Inc. Kilpauk, Madras-10 (T.C. No. 1049 of 1980) in regard to lobsters which were subject to similar operations before sale. By judgment dated 11th February, 1981, this Court held that notwithstanding these operations, lobsters retained their original character as the same commercial commodity. By analogy of reasoning, we must hold in this case that prawns subjected to the processes of cleaning, cutting and the like are not any the less prawns and therefore they cannot be regarded as a new kind of commercial commodity. This was the decision rendered by the Tribunal in this case on this basis, it granted exemption under section 5(3) of the Central Sales Tax Act, 1956. This revision is against the Tribunal's order. Following and

adopting the decision of this Court earlier cited, this revision must be dismissed as untenable. Accordingly, it is dismissed.