TMI Blog1985 (8) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... Miss Halida Khatoon, for the respondents. B.B. Ahuja and S.K. Nandy, for the appellant. -------------------------------------------------- The judgment of the Court was delivered by SABYASACHI MUKHARJI, J.- These appeals are by special leave from a decision of the Division Bench of the Gauhati High Court in respect of assessment made under the Assam Sales Tax Act, 1947 (hereinafter referred to as the "Act"). The appellant was carrying on supply business of various items of ration to the Central Reserve Police Units within the State of Assam for a number of years. In response to a tender notice issued by the Superintendent of Police, Jorhat, the appellant had submitted a tender to supply various items of ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to the scale of meat, though it was alleged that in actual practice live animals were being supplied for the purpose of meat. The scale is indicated in the Assam Gazette-paragraph 14(a) and (b) which is as follows: "14(a) The scale of meat for Assam Rifles is for dressed meat. In actual practice live animals (chicken in the case of hospital supplier) will be supplied for the purpose of meat. Live animals/chickens after production and having been passed by the Ration Committee may in certain supply points/stations be required to be slaughtered under customary rights prevalent in the unit by the contractor at his own expense and agreements. After the carcass has been dressed and wiped down it will be hung for 3 to 6 hours accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sales exceeded the taxable quantum as fixed in the Act shall be liable to pay tax under the Act. We need not deal with the provision in detail. Reliance was, however, placed on section 6(2) which provides that the provisions of the said Act shall not apply to the sale of goods specially exempted under the provisions of the said Act. Schedule III of the said Act deals with goods exempted under section 7 of the said Act. Section 7 of the said Act provides that subject to the conditions and exceptions, if any, set out in Schedule III to the said Act, the sales of goods specified therein shall be exempted from taxation under the said Act. Item 11 of Schedule III to the said Act reads as follows: Sl. No. Description Condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r item in the tender and the agreement between the parties was not capable of the meaning suggested on behalf of the appellant. For the aforesaid reasons and in view of the fact that in the opinion of the High Court "meat on hoof" was live animal, and that the sale of animal is sale of goods under the said Act, it dismissed the application under article 226 of the Constitution. These appeals have been preferred from the said decision of the High Court after obtaining special leave from this Court. It is well-settled that in interpreting items in statutes like the Sales Tax Acts whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the army authorities, the appellants had to supply, among other things, "meat" and "meat on hoof". Under section 6 read with entry 18 of Schedule B to the Punjab Act no tax was payable on the sale of meat, fish and eggs except when sold in tins, bottles or cartons. The question that arose in that case was whether "meat on hoof" was taxable under the Punjab Act. The High Court was of the view that "meat on hoof" was taxable inasmuch as "meat on hoof was preserved meat, the preservation being the natural carton consisting of the skin of the animal ". On appeal, this Court observed that the skin covering the flesh of the animal preserved its life; to think that the skin was a carton for the flesh, which could be used for food after the anim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils or claws of other quadrupeds." In Collins English Dictionary at page 705 "hoof" is defined as under: "1. a. the horny covering of the end of the foot in the horse, deer, and all other ungulate mammals. b. (in combination): a hoofbeat. Related adj.: ungular. 2. the foot of an ungulate mammal. 3. a hoofed animal. 4. Facetious. a person's foot. 5. On the hoof. (of livestock) alive -vb. 6. (tr.) to kick or trample with the hoofs. 7. hoof it, Slang. a. to walk. b. (intr.) to dance. (Old English hof; related to Old Norse Hofr, Old High German huof (Germon Huf), Sanskrit saphas)." In Stroud's Judicial Dictionary, 3rd Edn., Vol. 2, page 1333 "hoofs" is mentioned in respect of "Fertilisers and Feeding Stuffs Act, 1926" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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