https://www.taxtmi.com/caselaws?id=102319 "Meat on hoof" supplied under the contract was construed in its popular and commercial sense, because the sales tax statute did not define the expression. Applying common parlance, the surrounding tender terms, contractual context and evidence showed that the supply was intended as meat for consumption, with live delivery serving only as the mode of performance. On that basis, the exemption for "meat" could not be denied merely because the animals were delivered live for slaughter. The transaction was therefore treated as exempt meat rather than taxable live animals, and the assessee succeeded. en-us Fri, 02 Aug 1985 00:00:00 +0530 Thu, 07 Aug 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102319 "Meat on hoof" supplied under the contract was construed in its popular and commercial sense, because the sales tax statute did not define the expression. Applying common parlance, the surrounding tender terms, contractual context and evidence showed that the supply was intended as meat for consumption, with live delivery serving only as the mode of performance. On that basis, the exemption for "meat" could not be denied merely because the animals were delivered live for slaughter. The transaction was therefore treated as exempt meat rather than taxable live animals, and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 02 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102319