https://www.taxtmi.com/caselaws?id=154424 For sales tax exemption under section 7 read with item 11 of Schedule III, the decisive question was whether the supply was of meat or live animals, and that depended on the true construction of the written contract where one existed. Oral statements and the buyer's opinion were not determinative when the contract was available. Because the taxing authority failed to examine the contract and relied on an extraneous basis, the assessment was unsustainable. The proper enquiry was whether the price was fixed by meat content or on a per-animal basis, and the matter was remitted for fresh disposal on proper examination of the agreement and exemption entry. en-us Fri, 15 Jun 1984 00:00:00 +0530 Wed, 21 Aug 2013 10:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154424 For sales tax exemption under section 7 read with item 11 of Schedule III, the decisive question was whether the supply was of meat or live animals, and that depended on the true construction of the written contract where one existed. Oral statements and the buyer's opinion were not determinative when the contract was available. Because the taxing authority failed to examine the contract and relied on an extraneous basis, the assessment was unsustainable. The proper enquiry was whether the price was fixed by meat content or on a per-animal basis, and the matter was remitted for fresh disposal on proper examination of the agreement and exemption entry. Case-Laws VAT and Sales Tax Fri, 15 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154424