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2018 (12) TMI 1468 - HC - VAT and Sales TaxMaintainability of petition - availability of statutory appellate remedy - validity of assessment orders passed in respect of the assessment years 2014-15 and 2015-16 - interpretation of statute - Entry No.108 of Part B of Schedule I and Section 15 of TNVAT Act, 2006 read with Schedule IV, Part B, Entry 54 of the said Act - slaughtering, cleaning and cutting the poultry/live chicken - whether fall within the meaning of 'processing' - classified under Entry 108 of Part-B of Schedule-I or not. Held that:- Entry 108 deals with the poultry, which has undergone the process such as slaughtering, defeathering, cleaning and cutting so as to enable the consumer of the same to carry it to the next stage of cooking. Certainly, the petitioner is not entitled to take shelter under the word "meat" referred to under Entry 54 especially, when the word "poultry" is specifically referred to therein, apart from the word 'meat', while describing the goods under such Entry. Even otherwise, 'meat' referred to under Entry 54 is a meat other than branded, processed and packed. Thus, it is evident that if an act of process takes place in respect of the poultry, such poultry will not fall under Entry 54, since, the term 'poultry' referred to therein would certainly indicate poultry as such or live poultry and not the processed one. Therefore, if the poultry is processed, the same would certainly fall under Entry 108 of Part B of I Schedule only and not under Entry 54 of Part B of IV Schedule. Whether the admitted activities carried on by the petitioner viz., slaughtering, defeathering, cleaning and cutting the poultry would be construed as an act of processing? - Held that:- The above said activities carried on by the petitioner on the poultry, that too, with the aid of the sophisticated machineries, would certainly fall under the purview of 'processing' and consequently, supply of such chicken which undergone such process, would certainly fall under Entry 108 in Part B of I Schedule and not under Entry 54 in Part B of IV Schedule. Thus, the activities carried on by the petitioner viz., defeathering, cleaning and cutting the chicken would certainly fall under the purview of processing and consequently, such sale would fall under Entry 108 of Part B of Schedule I and not Entry 54 of Part B of Schedule IV, as claimed by the petitioner - the Assessing Authority has rightly brought the turnover to tax by bringing such sale under Entry 108. Petition dismissed - decided against petitioner.
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