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1986 (4) TMI 302 - SC - VAT and Sales TaxWhether goat and sheep and the meat got after slaughtering them are the same for the purpose of sales tax in the State? Held that:- Appeal allowed. Here goats and sheep undergo a process, viz., slaughtering, and then comes into existence meat, hides and skin by consuming the goat in the said process, the end product being something entirely different from the original goods. The High Court was, therefore, in error in holding that goat and meat are the same and that no consumption was involved in converting goats into meat. The High Court confused the issue when it said that "the meat exposed for sale is still of the goat and sheep." Nobody disputes that the meat is of the goat and of the sheep. What is to be seen is whether meat and goat are the same. The High Court fell in an error when it used the expression "meat of the goat" while discussing the facts of the case.
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