Common parlance governs sales tax treatment of "meat on hoof" supplied as exempt meat, not taxable live animals.

"Meat on hoof" supplied under the contract was construed in its popular and commercial sense, because the sales tax statute did not define the expression. Applying common parlance, the surrounding tender terms, contractual context and evidence showed that the supply was intended as meat for consumption, with live delivery serving only as the mode of performance. On that basis, the exemption for "meat" could not be denied merely because the animals were delivered live for slaughter. The transaction was therefore treated as exempt meat rather than taxable live animals, and the assessee succeeded.

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Issues: Whether "meat on hoof" supplied under the contract was taxable as sale of live animals or was covered by the statutory exemption for "meat" under the Assam Sales Tax Act, 1947.

Analysis: The expression "meat on hoof" was not defined in the Act and had to be understood in its popular and commercial sense as used by persons dealing in such transactions. In revenue statutes, words describing goods are ordinarily construed according to common parlance unless the Act itself gives a special definition. The surrounding tender terms, the contractual context, the Gazette material, and the evidence as to the purpose of supply showed that what was intended to be purchased was meat for ration and that the phrase was used as a contractual description of supply in live form, not as a separate taxable commodity. The Court also noted that the statutory exemption for meat could not be denied merely because the supply was made in the form of live animals to be slaughtered for consumption.

Conclusion: "Meat on hoof" was not taxable as live animals in the circumstances of the contract and fell within the exemption for meat. The assessee succeeded.

Ratio Decidendi: In construing entries in a sales tax statute, a commodity must be understood in its common or commercial parlance, and where the contract and surrounding context show that live supply is only the mode of delivering exempt meat, sales tax cannot be levied on that transaction.

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