Judgment :- GOKULAKRISHNAN OFFG, C.J. The Tribunal has held that no new commodity emerged in the process done by the assessee and as such the respondents have to succeed. In Deputy Commissioner of Sales Tax v. Pio Food Packers the Supreme Court had occasion to deal with sliced pineapple fruits which have been processed for the purpose of being sold in sealed cans. In this process, the Supreme Court held that no new commodity emerged. The reasoning of the Tribunal as regards lobster which is involved in this case, in our view, is correct and we also think that in the process no new commodity has emerged to attract tax liability. Hence this tax revision case is dismissed.