CHIRANJIT LAL ANAND Vs. STATE OF ASSAM

JUDGEMENT

(1.) THE Judgment of the court was delivered by

(2.) 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 ration in Army Scale including "meat on hoof". "Meat on hoof" is described in the tender notice as follows :

(3.) RELIANCE was placed before the High court on a notification dated October 11, 1967 in the Assam Gazette with 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 :