Exemption for meat does not cover live animals on hoof; live animals were treated as goods for sales tax purposes.

Under the Assam Sales Tax Act, the exemption entry for "meat" was construed in its ordinary commercial sense as dressed meat, so supply of "meat on hoof" was not covered by the exemption. The text also states that live animals supplied for slaughter fell within "goods" because they were movable property under the statutory definition, and their sale attracted sales tax. The assessment was upheld and the writ application dismissed.

---

---

Issues: (i) Whether supply of "meat on hoof" was covered by the exempted entry of "meat" in Schedule III to the Assam Sales Tax Act, 1947. (ii) Whether live animals supplied as "meat on hoof" constituted "goods" within section 2(4) of the Assam Sales Tax Act, 1947 so as to attract sales tax.

Issue (i): Whether supply of "meat on hoof" was covered by the exempted entry of "meat" in Schedule III to the Assam Sales Tax Act, 1947.

Analysis: The exemption entry had to be construed on its own terms and in common parlance. The expression "meat" in the schedule referred to dressed meat and not to a live animal supplied for slaughter. Private understanding between the parties and a later notification under a different arrangement could not enlarge the statutory exemption.

Conclusion: The supply of "meat on hoof" was not exempt as "meat" and the assessee's contention failed.

Issue (ii): Whether live animals supplied as "meat on hoof" constituted "goods" within section 2(4) of the Assam Sales Tax Act, 1947 so as to attract sales tax.

Analysis: "Goods" meant all kinds of movable property other than the specified exclusions. By applying the definition of movable property in the Assam General Clauses Act, an animal was held to be movable property and therefore within the scope of "goods". The levy under the Act was on sale of goods, and sale of animals fell within that concept.

Conclusion: Live animals were goods for the purposes of the Act and sales tax was attracted.

Final Conclusion: The assessment was upheld, and the writ application was dismissed with no order as to costs.

Ratio Decidendi: An exemption entry in a sales tax statute must be interpreted according to its ordinary commercial meaning, and live animals are movable property constituting "goods" unless expressly excluded by the statute.

---