https://www.taxtmi.com/caselaws?id=155888 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. en-us Thu, 31 Mar 1988 00:00:00 +0530 Mon, 09 Sep 2013 18:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155888 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. Case-Laws VAT and Sales Tax Thu, 31 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155888