https://www.taxtmi.com/caselaws?id=154582 Taxability of a supply described as "meat on hoof" depended on the real nature of the transaction under the Assam Sales Tax Act, 1947. The contractual description was not conclusive; where a written contract exists, the authorities must examine its terms to determine whether the bargain was for live animals or for meat, including the basis of pricing. Because the taxing authorities proceeded without examining the contracts or the pricing basis, the existing orders were unsustainable and were quashed, with the matter remitted for fresh determination. The ultimate tax liability was left open for reconsideration. en-us Wed, 27 Mar 1985 00:00:00 +0530 Fri, 23 Aug 2013 17:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154582 Taxability of a supply described as "meat on hoof" depended on the real nature of the transaction under the Assam Sales Tax Act, 1947. The contractual description was not conclusive; where a written contract exists, the authorities must examine its terms to determine whether the bargain was for live animals or for meat, including the basis of pricing. Because the taxing authorities proceeded without examining the contracts or the pricing basis, the existing orders were unsustainable and were quashed, with the matter remitted for fresh determination. The ultimate tax liability was left open for reconsideration. Case-Laws VAT and Sales Tax Wed, 27 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154582