https://www.taxtmi.com/caselaws?id=62672 Treated meat products such as sausages, salami and pressed ham are discussed as falling within the term "meat" for sales tax exemption when the statute does not define the expression, requiring a common parlance and commercial sense approach. The commentary notes that curing, smoking, cooking and preservative treatment do not necessarily change the essential identity of the product. It also addresses concessional CST treatment, explaining that defective or unproduced C forms, and lack of reliable proof of sales outside India, can defeat the claim. For sales to registered dealers, procedural compliance under Rule 26 may justify a further opportunity to furnish declarations. en-us Wed, 27 Apr 1977 00:00:00 +0530 Fri, 21 Jan 2011 10:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62672 Treated meat products such as sausages, salami and pressed ham are discussed as falling within the term "meat" for sales tax exemption when the statute does not define the expression, requiring a common parlance and commercial sense approach. The commentary notes that curing, smoking, cooking and preservative treatment do not necessarily change the essential identity of the product. It also addresses concessional CST treatment, explaining that defective or unproduced C forms, and lack of reliable proof of sales outside India, can defeat the claim. For sales to registered dealers, procedural compliance under Rule 26 may justify a further opportunity to furnish declarations. Case-Laws VAT and Sales Tax Wed, 27 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62672