Dressed poultry treated as "meat" for sales tax exemption under the Bombay Sales Tax Act.

Dressed poultry was held to fall within the term "meat" in entry 4 of Schedule II to the Bombay Sales Tax Act, 1946, because the expression was undefined and the scheme of the Schedule indicated a broader exemption for recognised foodstuffs. In the absence of a clear exclusion of poultry, the term was construed in favour of the assessee, and the sale was therefore exempt from sales tax.

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Issues: Whether dressed poultry falls within the expression "meat" in entry 4 of Schedule II to the Bombay Sales Tax Act, 1946, so as to attract exemption from sales tax.

Analysis: Section 7(1) of the Bombay Sales Tax Act, 1946 exempts goods specified in Schedule II from tax, and entry 4 excludes "meat" except when sold in sealed containers. The expression "meat" was not defined in the Act. In common parlance it may denote flesh of cattle and similar animals, but the surrounding scheme of the Schedule showed that the legislature intended to exempt generally recognised foodstuffs. In that context, and in the absence of any strong indication to exclude poultry, the word "meat" could properly bear a wider meaning that includes dressed poultry. Where ambiguity remained, the exemption entry had to receive a beneficial construction in favour of the assessee.

Conclusion: Dressed poultry is included within "meat" for purposes of entry 4 of Schedule II to the Bombay Sales Tax Act, 1946, and the sale was exempt from tax.

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