TMI Blog1986 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... uary, 1968, and 18th August, 1969, respectively. In all the cases the petitioner had claimed that poultry, live or dressed and eggs were exempt from sales tax under item 11 of Schedule III to "the Act". The contention raised was turned down by the Superintendent in all the cases. On appeal the Commissioner of Taxes rejected the said plea in all the three appeals but he ordered that appeals pertaining to the periods ending 31st March, 1967, and 30th September, 1967, wherein the petitioner had claimed that he was entitled to exemption under item 34 of Schedule III to "the Act" to the effect that he had sold the edibles to the Defence Services Installations and, therefore, not liable to be taxed was not enquired into by the Superintendent. Accordingly the Commissioner directed the Superintendent of Taxes to enquire into and determine the question. The petitioner, being aggrieved by the appellate orders, preferred three separate appeals before the Assam Board of Revenue which were registered as 34 STA/69, 35 STA/69 and 36 STA/69. The Board of Revenue also rejected the plea of the petitioner that poultry and eggs were "meat" in all the appeals. However, in Appeals Nos. 34 STA/69 and 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "poultry", whether dressed or live, are "meat" and fall under item 11 of Schedule III. The victuals are understood in the trade, i.e., in popular sense, or common parlance, as "meat", submits learned counsel and refers several decisions of the Supreme Court wherein the golden rules of interpretation of the entries of the sales tax statutes have been settled, explaining the steps-in-aid to determine the true meaning of the words itemized in the schedules charging to or exempting from sales tax. In the course of submission learned counsel has referred to the dictionary meaning of the terms "eggs", "poultry" and "meat". Two decisions of the High Courts of Bombay and Calcutta have been placed wherein the High Courts have held that dressed poultry falls under the ilk of edible termed as "meat", itemized in the Sales Tax Acts. Mr. D.N. Choudhury, learned Additional Advocate-General, Assam, appearing for the respondents has submitted that the victual substance "meat" according to all standard English dictionaries specifically excludes "poultry" while defining the term "meat". Learned counsel submits that even a schoolgoing child studying English is taught and knows that the term "meat" sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner [1976] 37 STC 527 (SC); AIR 1976 SC 2544, by observing thus: "that the skin covering the flesh of the animal preserves its life; to think that the skin is a carton for the flesh, which can be used for food after the animal is slaughtered, goes against commonsense". We similarly hold that it goes against commonsense and logic to conclude that an egg in due course might turn out to be a bird, reptile or insect and, therefore, it should be treated as "flesh". We hold that the essential attribute of meat is absent in egg. There is no flesh content in egg. Learned counsel has failed to place before us any authority or decision showing that egg is meat for the purpose of the Sales Tax Acts. We find that in the sales tax statutes of Andhra Pradesh, Bihar, Delhi, Gujarat, Kerala and West Bengal, "fresh eggs" have been expressly and specifically exempted from tax, along with other edibles, like meat, etc. As such, it is evident that not only in this State but throughout India egg is never considered as meat or flesh. It connotes a different item. There is no material before us to show that in common parlance or in popular sense "egg" is anywhere understood as flesh or meat. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we hold that the sale or purchase of live birds or live poultry did not attract item 11. We hasten to add that by notification dated 13th September, 1985, issued under section 7(2) of "the Act" and published in the Assam Gazette dated 2nd October, 1985, Part IIA, page 1611, item 11-A has been inserted in Schedule III, which we extract hereinbelow: "1. After item 11 of the Schedule, the following shall be inserted as item 11-A, namely: 'Il-A. Fresh eggs, poultry.' " The notification brings to light that the edibles "fresh eggs" and "poultry", two distinct edibles, have been added in the Schedule. There is no wrangle at the Bar that the term "poultry" means "large domestic fowls, like hen, duck, geese, turkeys kept for eating or for egg-laying". The inclusion of the items, fresh eggs and poultry, in item 11-A be speaks that the legislature were fully aware that the articles "fresh eggs" and "poultry" were distinct and different from the edible described as "meat" in item 11. The notification also lays bare that the legislature while using the word "meat" in the Schedule were fully aware that in common parlance it excluded "fresh eggs" and "poultry". The fact that the legislat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... term "meat", which specifically excludes eggs and poultury according to the current meaning of the term, to include egg, poultry or flesh of birds. The words "meat", "eggs" and "poultry" being English words, learned counsel for both the parties have placed a number of English dictionaries in support of their contention. Learned counsel for the parties have placed before us a number of decisions of the Supreme Court, the High Courts as well as some English, American and Canadian decisions which are set out hereinbelow: *1. Ramavatar Budhaiprasad v. Assistant Sales Tax Officer [1961] 12 STC 286 (SC). *2. Motipur Zamindari Co. v. State of Bihar [1962] 13 STC 1 (SC); AIR 1962 SC 660. *3. Commissioner of Sales Tax v. Jaswant Singh Charan Singh [1967] 19 STC 469 (SC). *4. Sarin Chemical Laboratory v. Commissioner of Sales Tax [1970] 26 STC 339 (SC); AIR 1971 SC 65. *5. Sales Tax Commissioner, U.P. v. Ladha Singh [1971] 28 STC 325 (SC); AIR 1971 SC 2221. *6. India Carbon Ltd. v. Superintendent of Taxes, Gauhati [1971] 28 STC 603 (SC); AIR 1972 SC 154. *7. Income-tax Commissioner v. Taj Mahal Hotel [1971] 82 ITR 44 (SC); AIR 1972 SC 168. *8. Commissioner of Sales Tax, U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sential to grasp or take the meaning of the words. Indeed to find out the general sense of English words we take resort to English dictionaries as they deal with the meaning of the words, their orthography, signification, use, derivation and history or at least some or most of these. Any standard English dictionary conveys the signification and the current usage of the words and expressions. The submissions find ample support in the binding decisions of the Supreme Court in Income-tax Commissioner, West Bengal v. Benoy Kumar Sahas Roy AIR 1957 SC 768 (772), Bhogilal Chunilal Pandya v. State of Bombay AIR 1959 SC 356 (357), Bolani Ores Ltd. v. State of Orissa AIR 1975 SC 17 (25-26) and the cases alluded to in the list of decisions wherein asterisk marks have been put. These apart, we find that it is permissible to take resort to dictionary to resolve the point and *The asterisks signify use of dictionaries, hand book or journals of their Lordships. make use of it under such circumstances in R. v. Peters (1886) 16 QBD 636 (641) (per Lord Coleridge) and Camden (Marquis) v. Inland Revenue Commissioners [1914] 1 KB 641 (647) (per Cozens-Hardy, M.R.). In Crawford v. Spooner (1846) 4 MI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances and the time in which it is used." (emphasis* added) Indeed, a word is a living thought which may vary greatly in colour and content according to the circumstances and the time in which it is used. The meaning of a word is enlarged or constricted or entirely changed within a few decades. It is, therefore, necessary to take the current meaning of the word, i.e., at the time when it was used by the legislature. We consider that the modern use and usages of the terms used in the 20th Century should be the definitive index of the legislative intention. The English language of the 10th Century was totally different from the modern English. The signification or *Here italicised. meaning of many words became archaic and obsolete in the middle English period when French words became more popular in use and usages. The modern English language discarded the old currency and usages and the words became classifiable according to the sphere of their currency and usage. According to the old English usage the term "meat" meant anything used as nourishment for men and animals; usually, solid food, in contradistinction to drink: it included the edible parts of fruits, nuts, eggs, etc., the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do with the flesh of animal, fish or bird. In our opinion, these are relevant for considering the decisions in Collector of Sales Tax v. Gaurimal Mahajan [1959] 10 STC 452 (Bom) and Aloke Chand Mitra v. State of West Bengal [1973] 31 STC 474 (Cal). It is evident that the current meaning of the term "meat" is understood by an ordinary English knowing person as the flesh of animals as distinguished from or opposed to poultry and fish. Should we construe the meaning of a common English word in its ordinary sense, i.e., in that sense which a ordinary educated Indian learner of English language would attach to the word or should we depart from ordinary sense of the word and accept the contention that the meaning of the word in common parlance or popular sense is converse or opposed to the ordinary meaning? We are thus confronted with the problem that the word "meat" in its natural and ordinary sense means the flesh of animals as opposed to "fish and poultry". Can the ordinary meaning of a term gain a sense in common parlance or in popular sense which is totally opposed to the current meaning of the word? In none of the reported decisions of the Supreme Court their Lordships have resolv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ense in which they are understood in the trade, by the dealer and the consumer. It is they who are concerned with it, and it is the sense in which they understand it that constitutes the definitive index of the legislative intention when the statute was enacted." (emphasis* added). *Here italicised. 9.. It is the well-settled rule which we find in Ramavalar Budhaiprasad [1961] 12 STC 286 (SC), Motipur Zamindari Company [1962] 13 STC 1 (SC), Commissioner of Sales Tax [1967] 19 STC 469 (SC), Sarin Chemical Laboratory [1970] 26 STC 339 (SC); AIR 1971 SC 65, Sales Tax Commissioner, U.P. [1971] 28 STC 325 (SC); AIR 1971 SC 2221, India Carbon Ltd. [1971] 28 STC 603 (SC); AIR 1972 SC 154, Income-tax Commissioner [1971] 82 ITR 44 (SC); AIR 1972 SC 168, Commissioner of Sales Tax [1973] 31 STC 302 (SC), Mangulu Sahu Ramahari Sahu [1973] 32 STC 494 (SC), Avadh Sugar Mills [1973] 31 STC 469 (SC), Daffadar Bhagat Singh Sons [1976] 37 STC 527 (SC), State of West Bengal v. Washi Ahmed [1977] 39 STC 378 (SC), Porritts and Spencer (Asia) Ltd. [1978] 42 STC 433 (SC), Delhi Cloth and General Mills Co. Ltd. [1980] 46 STC 256 (SC), Chiranjit Lal, since reported in [1985] 60 STC 89 (SC), P.A. Thil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r understood by the meaning of the term "meat". The consumers are the members of the armed forces. We find that whenever the consumers required supply of the "flesh of animals" they specifically ordered for "flesh of meat on hoof" or "meat", vide Daffadar Bhagat Singh [1976] 37 STC 527 (SC), Chiranjit Lal, since reported in [1985] 60 STC 89 (SC) and Pranesh Palit v. Superintendent of Taxes [1986] 61 STC 255 (Gauhati) [FB]; (1985) 1 GLR 434. The same purchasers requiring supply of eggs and poultry they specifically tender for these articles as they have done in these cases. As such, the purchasers clearly classified their requirements according to the sphere of currency or usage. The purchaser knew the specific current meaning of the term "poultry" as flesh of birds, "egg" as egg and "meant" as only the flesh of animals, The petitioner-dealer is a registered army contractor and, as such, we have no doubt that he was fully aware that the term "meat" was meat exclusively as the flesh of animals. The supply orders of the purchasers classified the victuals into three categories, e. g., "eggs", "poultry" and "meat" separately and as such, we are constrained to hold that the purchaser or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning of the term "meat" includes flesh of poultry or eggs. 13.. We, therefore, hold that in the instant cases the petitioner has failed to place before us any material to show that the edibles known as egg and poultry are understood in the trade, by the dealer and the consumer as "meat". We also hold that in its natural, ordinary or popular sense the term "meat" means the flesh of animals as opposed to "fish" or "poultry". We hold that the legislature by using the term "fish" in item 11 have clearly indicated that the word "meat" was used in its natural, ordinary and popular sense, which specifically excludes fish and poultry. We also hold that the legislature by inserting "fresh eggs" and "poultry" in item 11-A have clearly expressed that they never used the word "meat" to include eggs and poultry. We further hold that when the obvious and current use of the term "meat" is opposed to flesh of poultry or egg, the term could not gain the extended meaning in common parlance or in the trade. We hold that nobody conversant in English words would ever call poultry or egg as "meat" in view of the plain meaning of the words in the English dictionaries. We also hold that the purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlance, i.e., in trade and commerce, we can accept any other meaning while construing an item in sales tax enactments. We respectfully differ from the view expressed that in departure to the meaning attributed to a word in common parlance we can take the meaning of the word defined in the wider sense in a dictionary. We respectfully differ from the view that the term "meat" may in its wider connotation includes dressed poultry and, therefore, the said meaning should be attributed to the word while construing an item of the sales tax enactments. In our opinion, the view expressed is opposed to the golden rule laid down by the Supreme Court. We are to take the meaning attributed to it in common parlance and the wider connotation of a word in a dictionary does not necessarily mean that it is so understood in common parlance. We are of the view that when the word "meat" in common parlance or even commercially means flesh of animals or mammals and excludes poultry, the matter comes to an end, and, we must give that meaning to the word used in the sales tax legislation. We, therefore, cannot accept the reasoning and the conclusion reached by the Bombay High Court in Gaurimal Mahajan [195 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " may be preparations having nothing to do with the flesh of animals or birds. In our opinion, the combination of words, idioms or phrases may not convey the correct meaning of a word contained in it. We are of the firm view that if chicken is sometimes called somewhere as "white meat" we cannot take that it conveys the meaning as understood in common parlance. We are also of the view that the learned judge has used a technical expression and deduced therefrom the meaning of the word "meat". A phrase or combination of words or word used in technical sense may convey a totally different meaning to a particular word contained in it, say, "the meat of the matter". In our view technical words or phrases cannot be taken as guide to interpret a word of everyday use contained in them. We respectfully differ from the view taken by Banerjee, J., in Aloke Mitra [1973] 31 STC 474 (Cal) for the reasons just alluded and the reasons set forth in the previous paragraph. 15.. For the foregoing reasons we hold that "eggs", "live poultry" and "dressed poultry" are not "meat" within the meaning of the term used in item 11 of Schedule III to "the Act". 16.. In the result, the petitions are dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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