1973 (3) TMI 127

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.... of item No. 4 of Schedule I read with section 6 of the Bengal Finance (Sales Tax) Act, 1941. Mr. Chakravorty contended that the chicken is meat. Mr. Chakravorty relied upon the case reported in The Collector of Sales Tax, Bombay State v. Gaurimal Mahajan and Sons' in support of his contention. The Bombay High Court held in the said case that "dressed poultry" is included in the connotation of the....

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.... the expression 'meat' in its wider connotation does include 'dressed poultry. When the legislature has sought to exclude from liability to pay sales tax practically all materials which are normally used as food-stuffs or condiments for seasoning food-stuffs, we must require very strong indication to the contrary to fortify us in holding that poultry, which is a recognised food, is not included in....

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....t the meaning in its wider connotation does include dressed poultry. The Bombay High Court is wrong in holding that dressed poultry includes in the wider connotation of the expression "meat". Moreover, the Bombay High Court was wrong to hold that the dressed chicken is excluded from liability to pay sales tax because they are normally used as food-stuffs or condiments. I have already said that the....

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....ense nor from the botanical point of view. In my opinion even in common parlance, the dressed chicken is nothing but white meat and as such it is "meat" in the wider connotation of the word. In the circumstances as aforesaid, the petitioned is entitled to the exemption for the dressed chicken as the same, in my opinion, comes within the mischief of item No. 4 of Schedule I read with section 6 o....