TMI Blog1975 (9) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... monsense. 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. - C.A. No. 4 (NT) of 1971, - - - Dated:- 5-9-1975 - KRISHNA IYER V.R., GUPTA A.C. AND MURTAZA FAZAL ALI S. JJ. S.T. Desai,Senior Advocate (B.P. Maheshwari and Suresh Sethi, Advocates, with him), for the appellant. O.P. Sharma, Advocate, for the respondents. -------------------------------------------------- The ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition, and on appeal a Division Bench affirmed the order of dismissal. The case of the appellants will appear from paragraphs 4 and 9 of the writ petition: "4. That the terms of the contract between the petitioner and the army authorities clearly indicate that the meat could be in a dressed form or could be on hoofs. The goats or sheep (meat) would be supplied by the petitioner, and transported by the army to such destinations as it desired, and the petitioner was paid the price on the basis of the weight of the material supplied. The sheep or goats were not valued as such, but the value was calculated on the basis of the weight. 9.. That the contract between the petitioner and the army authorities clearly indicated that it re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termed by the petitioner is exempt from the payment of sales tax. Meat is made or comes into being after the animal is slaughtered and till then the meat of the animal is encased in its natural packing, the skin, and is preserved in as such till the animal is slaughtered. Meat sold in tins, bottles or cartons is not exempt from the payment of sales tax under entry No. 18 in Schedule B to the Act, which leads to the conclusion that meat in preserved form is not exempt. Meat on hoofs is also preserved meat, the preservation being in the natural carton consisting of the skin of the animal. I, therefore, hold that meat on hoofs' is not exempt from the levy of sales tax under entry No. 18 in Schedule B to the Act." The Division Bench hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition and the Division Bench of the High Court has observed that it was not shown to the learned Judges at the hearing of the appeal; it is however not clear whether the learned Judges asked for a copy of the contract which the appellants failed to produce. On behalf of the appellants extracts from the contract were handed over to us, but the counsel for the respondents seemed to think that there were other terms in the contract regarding skins, for instance, which have a bearing on what was sold. We are, therefore, not in a position to decide for ourselves what exactly was the contract between the parties. In a way the respondents are also responsible for this state of affairs having taken up the stand in the counter-affidavit filed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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