Sales tax classification of goat or sheep and their meat: Supreme Court held they are distinct goods, favouring the Revenue.

Goat or sheep and the meat obtained after slaughtering were held to be distinct goods for sales tax classification under the Kerala General Sales Tax Act, 1963. The Court followed its earlier binding ruling that had reversed the contrary view, and held that the two commodities could not be treated as the same item. The issue was answered in favour of the Revenue and against the assessee, with the appeals allowed and the High Court judgment set aside.

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Issues: Whether goat or sheep and the meat obtained after slaughtering are the same category of goods for the purposes of sales tax under the Kerala General Sales Tax Act, 1963.

Analysis: The earlier view treating goat or sheep and the resulting meat as the same goods had already been reversed by the Supreme Court in an earlier decision. Following that binding reasoning, the Court held that the two were not to be treated as the same goods for sales tax purposes.

Conclusion: The issue was answered in favour of the Revenue and against the assessee.

Final Conclusion: The appeals were allowed and the High Court judgment was set aside, with relief granted to the Revenue in terms consistent with the earlier Supreme Court ruling.

Ratio Decidendi: For sales tax classification, goat or sheep and the meat obtained after slaughtering are distinct goods and cannot be treated as the same commodity.

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