TaxTMI 
TaxTMI 
TaxTMI 
1985 (8) TMI 330
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....igh Court in respect of assessment made under the Assam Sales Tax Act, 1947 (hereinafter referred to as the "Act"). The appellant was carrying on supply business of various items of ration to the Central Reserve Police Units within the State of Assam for a number of years. In response to a tender notice issued by the Superintendent of Police, Jorhat, the appellant had submitted a tender to supply various items of ration in Army Scale including "meat on hoof". "Meat on hoof" is described in the tender notice as follows: "5(d) Contractor shall be bound to supply different varieties of meat on hoof as per following ratio of the monthly requirement: Khasi 50% He-goat 30% Sheep (Ram) 20% The Khasi and Ram to be supplied for the purpose of....
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.... case of hospital supplier) will be supplied for the purpose of meat. Live animals/chickens after production and having been passed by the Ration Committee may in certain supply points/stations be required to be slaughtered under customary rights prevalent in the unit by the contractor at his own expense and agreements. After the carcass has been dressed and wiped down it will be hung for 3 to 6 hours according to the season of set. Then dressed out meat will be duly weighed and supplied to the supply points/stations as per demand. (b) In case of OPs which are dependent on Bn. HQ/Wing HQ/Sub-Wing HQ for the purpose of supply, contractor will have to supply live animals for the purpose of meat and half the weight of such live animals, i.e.,....
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....dule III of the said Act deals with goods exempted under section 7 of the said Act. Section 7 of the said Act provides that subject to the conditions and exceptions, if any, set out in Schedule III to the said Act, the sales of goods specified therein shall be exempted from taxation under the said Act. Item 11 of Schedule III to the said Act reads as follows: Sl. No. Description Conditions and exceptions subject to which exemption has been allowed 11. Fish, ghee (but not vegetable ghee), dahi, Except when sold in sealed butter, cream, casein, meat and containers. vegetables (but not onion, garlic, spices and condiments). It was also submitted on behalf of the appellant that goods as defined in section 2(4) did not include "meat ....
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..... These appeals have been preferred from the said decision of the High Court after obtaining special leave from this Court. It is well-settled that in interpreting items in statutes like the Sales Tax Acts whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, i.e., the meaning attached to them by those dealing in them (emphasis supplied Here italicised.). If any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined. But in the absence of any definition being given in the enactment, the me....
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.... of the view that "meat on hoof" was taxable inasmuch as "meat on hoof was preserved meat, the preservation being the natural carton consisting of the skin of the animal ". On appeal, this Court observed that the skin covering the flesh of the animal preserved its life; to think that the skin was a carton for the flesh, which could be used for food after the animal was slaughtered, was against commonsense. This Court further observed whether what was sold by appellants in that case to the army authorities as meat on hoof was really meat or live animals would depend on a correct reading of the contract between the parties, and since all the terms of the contract were not before the Court, the matter was remanded. We have already noticed the....