TMI Blog1959 (7) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... le I to the unarnended Act of 1953. The entry read thus: "Meat (except when sold in sealed containers)". The authorities below held that the word "meat" did not include dressed poultry. Mr. Khory for the State drew our attention to the case of Messrs Barkatali Karinibux Co. v. The State of Bombay[1954] 3 S.T.D. 122., which, however, dealt with the question whether live poultry could properly be regarded as meat or as food within the meaning of item 4 or 10 of Schedule II to the Act of 1946. It was pointed out in that decision that up to the 31st March, 1949, item 7, "livestock including poultry", was inclusive of poultry, but that later on it was deliberately deleted from the said item. On this ground it was held that live poultry was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y" was intended to mean salted poultry as well as plucked poultry or poultry which was both salted and plucked. In any case, the doubt referred to above as regards the correct interpretation of the entry in question could be regarded as resolved by the exclusion by Government of "salted and plucked poultry". 3.. We, accordingly, held that the point taken in the two revision applications must succeed. The applications were, therefore, allowed and the orders of the authorities below set aside. 4.. The following questions have been proposed by the applicants for reference to the High Court: "(1) Whether this honourable Tribunal misdirected itself in law holding that the respondents were exempted from tax on their sales of dressed poultry t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following question: "Whether the sale of dressed poultry by the opponents (assessees) can be regarded as a sale of meat within the meaning of entry 4 of Schedule II to the Bombay Sales Tax Act, 1946?" By sub-section (1) of section 7 of the Bombay Sales Tax Act, 1946, it is provided that "no tax shall be payable under the Act on the sales or supplies of goods specified in the first column of Schedule II subject to the conditions and exceptions, if any, set out in the corresponding entry in the second column thereof." In entries at serial numbers 1 to 14 in Schedule II appear to be included materials which are used ordinarily as food or which can be adapted for use as food or for seasoning. In these items are included cereals, pulses, flour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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