1985 (4) TMI 339

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....ying 'dry fish' as 'livestock' in Schedule II to the notification of the State Government published notification of the State Government published in the A. P. Gazette dt. 7-11-1978 is valid. 2. The writ petitioners are dealers i dry fish. A notice was issued to the petitioners by the Agricultural Market Committees, Itchpuram, asking them to obtain necessary licence by paying the necessary fee under S. (91) (7(1)?) of the Act on the ground that they were carrying on business of purchase and sale in agricultural produce. But the petitioners did not obtain the necessary licence and carried on their business in 1980. The petitioner sent a reply to the Agricultural Market Committee informing them that the business in dry fish....

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.... What are included in that group are : 1) Bull, 2) Bullock, 3) Cow, 4) Beifer, 5) Buffalo (Bull), 6) He Buffalo, () Sheep and 10) Goats. In group VI of the Livestock Product what are include are : 1) Raw Hides, 2) Raw skins 3) Bones, 4) Horn and Hoof, 5) Hair and wool and 6) Ghee, 'Fish' group is separated from 'livestock' group and in this group what are included are : 1) Live Fish including fish with or without life in any form (inserted by G. O. Ms. No. 406 F & A, dt. 21-7-1980), 2) Dry fish and 3) live Prawn including Prawn with or without life in any form. Again under the group of 'poultry' (group VII) only Hens, Ducks, and Cocks are included. 5. A close look at the definition of 'Livestock' would at ....

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....decided cases, that "the word 'vegetables' in taxing statues is to be understood as in common parlance, i.e., denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table." We find it difficult to hold that in common parlance when a customer asks for 'fish' he means dry fish also. 'Fish' is understood in common parlance only as 'wet fish' with or without life. 6. The learned Government Pleader, however, invited our attention to the decision of the Supreme Court reported in Chimanlal v. State of Bombay, and attempted to garner support from the observations contained therein to the effect that "cotton, ginned or unginned, continued to be cotton till it loses its id....