TaxTMI 
TaxTMI 
1985 (3) TMI 248
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.... other things "meat on hoof" and "meat" to paramilitary forces like the Assam Rifles, etc. Under section 7 read with entry 11 of Schedule III to "the Act" no tax is payable on the sale of meat except when sold in sealed containers. However, in the instant cases, the question of sale in sealed containers does not arise. The taxing authorities held that the assessee had supplied "meat on hoof" relying on the tender notices. Admittedly the sales tax authorities did not consider the terms of the contract between the contractors and the paramilitary authorities. 3.. It has been urged before us that what was supplied by the contractors and accepted by the buyers was only the meat-content of the animal though described as "meat on hoof" in the te....
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....essions "meat on hoof " and the terms of the contracts were not taken into consideration to decide what supplies were made by the contractors-live animals or meat. It is also not disputed that the authorities below did not try to ascertain whether price paid by the buyers was on the basis of the meat-content of the animals or not. It appears from the terms of the tender forms that the price paid by the buyer might have been on the basis of meat-content of the animal, i.e., certain percentage of the weight of the animal was taken in calculating the price of flesh/meat or dressed meat. 5.. We are of the firm opinion that the question whether meat or live animals were sold can be adjudged only on the correct interpretation of the contracts be....
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....the army authorities, the case must go back to the High Court for disposal of the matter according to law on a consideration of the relevant contract....." 7.. It follows, therefore, that when written contract exists the decision as to whether live animal or meat was sold should be determined by the taxing authorities on the basis of the terms of the contract. No other extraneous consideration or opinion should be taken into consideration to determine the issue. In the instant cases the authorities below did not look at the contracts, no attempt was made by the authorities to examine the terms of the contract between the contractors and the buyers to decide the crucial question. We hold that the question could be resolved only on a proper ....