Andhra HC (Pre-Telangana)
The State Of Andhra Pradesh vs Brite Poultry Farm on 31 March, 1988
Equivalent citations: [1989]72STC139(AP)
ORDER Y.V. Anjaneyulu, J.
1. In this tax revision case filed by the State, the question that arises for consideration is, whether dressed chicken could be regarded as "meat" ?
2. It is not denied that the assessee in this case deals in dressed chicken. The assessee claimed exemption of the turnover of dressed chicken contending that G.O. Ms. No. 1091, Revenue, dated 10th June, 1957 exempt the turnover of meat from sales tax, and the same is applicable in the present case. The assessing authority rejected the claim and subjected the turnover to tax. The Tribunal accepted the assessee's plea that dressed chicken could be considered as meat and consequently exempt under the aforementioned G.O. Aggrieved by the aforesaid decision of the Tribunal, the State has filed this tax revision case.
3. We are afraid, dressed chicken cannot be regarded as meat. Meat, as is popularly known, and even according to the current dictionary meaning, is flesh of animals excluding fish or poultry. In the popular sense, dressed chicken is not called meat.
4. The learned Government Pleader invites our attention to the decision of a Full Bench of the Gauhati High Court in Shri Nalini Ranjan Sirkar v. Superintendent of Taxes [1968] 62 STC 21. The Full Bench has taken the same view in the above case. We are in respectful agreement with the said decision.
5. We accordingly hold that the assessee in the present case is not entitled to claim exemption of the turnover of dressed chicken under the G.O. dated 10th June, 1957.
6. The tax revision case is allowed. No costs.
7. Advocate's fee Rs. 200.
8. Petition allowed.