Common parlance meaning of "meat" includes dressed chicken, securing sales tax exemption under the schedule entry.

The expression "meat" in item No. 4 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941 was construed in its ordinary and wider commercial sense, applying the common parlance approach to a taxing entry. On that basis, dressed chicken, described as white meat, was held to fall within the wider meaning of "meat" and therefore to qualify for sales tax exemption.

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Issues: Whether dressed chicken falls within the meaning of "meat" under item No. 4 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, so as to qualify for exemption from sales tax.

Analysis: The expression "meat" was construed in its ordinary and wider sense. Reliance was placed on the accepted commercial and dictionary meaning, and on the approach that a taxing entry should be understood in the sense in which the article is commonly understood. On that basis, dressed chicken, also described as white meat, was held to be included within the wider connotation of "meat".

Conclusion: Dressed chicken is meat within item No. 4 of Schedule I, and the assessee is entitled to exemption.

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