Ordinary meaning of "meat" governs sales tax exemption, so dressed chicken is excluded from the exempted category.

Dressed chicken was held not to fall within the ordinary popular meaning of "meat" for sales tax exemption purposes under the 10 June 1957 Government Order. The expression was construed by reference to current dictionary meaning and common usage, under which meat means the flesh of animals and excludes fish or poultry. Applying that approach, dressed poultry was excluded from the exempted category, and the assessee was not entitled to exemption on its turnover. The reasoning also aligned with the view previously taken by the Full Bench of the Gauhati High Court on the same expression.

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Issues: Whether dressed chicken is covered by the expression "meat" for the purpose of exemption from sales tax under the Government Order dated 10th June, 1957.

Analysis: The expression "meat" was construed in its ordinary popular sense and by reference to current dictionary meaning. In that sense, meat means flesh of animals excluding fish or poultry. Dressed chicken is not commonly understood as meat, and therefore does not fall within the exempted category. The view taken by the Full Bench of the Gauhati High Court on the same expression was accepted.

Conclusion: Dressed chicken is not meat for the purpose of the exemption, and the assessee was not entitled to exemption of its turnover.

Ratio Decidendi: For exemption purposes, a word used in a sales tax exemption grant is to be understood in its ordinary popular sense, and dressed poultry is excluded from the expression "meat".

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