TMI Blog1973 (3) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the chicken is meat. Mr. Chakravorty relied upon the case reported in The Collector of Sales Tax, Bombay State v. Gaurimal Mahajan and Sons' in support of his contention. The Bombay High Court held in the said case that "dressed poultry" is included in the connotation of the expression "meat" as used in entry No. 4 of the Second Schedule of the Bombay Sales Tax Act, 1946. The Bomba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to exclude from liability to pay sales tax practically all materials which are normally used as food-stuffs or condiments for seasoning food-stuffs, we must require very strong indication to the contrary to fortify us in holding that poultry, which is a recognised food, is not included in the expression 'meat'. Fish is exempt from payment of sales tax; similarly fresh eggs are exempt from payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that dressed poultry includes in the wider connotation of the expression "meat". Moreover, the Bombay High Court was wrong to hold that the dressed chicken is excluded from liability to pay sales tax because they are normally used as food-stuffs or condiments. I have already said that the chicken is sometime called "white meat". According to the Oxford Dictionary, the word "white meat" is poultry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g but white meat and as such it is "meat" in the wider connotation of the word. In the circumstances as aforesaid, the petitioned is entitled to the exemption for the dressed chicken as the same, in my opinion, comes within the mischief of item No. 4 of Schedule I read with section 6 of the Bengal Finance (Sales Tax) Act, 1941. In the circumstances, therefore, the impugned assessment in so far ..... X X X X Extracts X X X X X X X X Extracts X X X X
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