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1975 (9) TMI 147 - SC - VAT and Sales TaxWhether "meat on hoof" is taxable under the Punjab General Sales Tax Act, 1948? Held that:- Appeal allowed. It is difficult to appreciate the view taken by the learned single Judge which has been affirmed by the Division Bench that "meat on hoof is preserved meat, the preservation being the natural carton consisting of the skin of the animal". The skin covering the flesh of the animal preserves its life; to think that the skin is a carton for the flesh, which can be used for food after the animal is slaughtered, in our opinion, goes against commonsense. The question can be answered only on a proper appreciation of the terms of the agreement between the appellants and 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; the appellants will file copy of the contract, supported by an affidavit, before the hearing of the matter in the High Court.
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