1986 INSC 0213
                                         M/s. Canara Exports and Others

                                                           Vs

                                         State of Karnataka and Another

                                  Civil Appeals Nos. 221 to 231 (M) of 1986

                                 (CJI P. N. Bhagwati, V. Khalid, G. L. Oza JJ)

                                                      21.07.1986

                                                     JUDGMENT

BHAGWATI, C.J. ­

In view of the judgment delivered by us today in Civil Appeal No. 220(NT) of 1986 (Sterling Foods
v. State of Karnataka, (1986) 3 SCC 469), we allow the present appeals, set aside the judgment of
the High Court and direct that the purchases of shrimps, prawns and lobsters made by the appellants
for the purpose of fulfilling the existing contracts for export shall not be liable to be included in the
taxable turnover of the appellants. The respondents will pay the cost of the appeals to the appellants.

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