BALKRISHNA HATCHERIES Vs. CLARIFICATION AND ADVANCE RULING AUTHORITY

JUDGEMENT

(1.) This appeal has been filed against the impugned Judgment and Final Order of the Karnataka High Court dated 16.01.2004 in STA No. 74 of 2003 u/s. 24(1) of the Kamataka Sales Tax Act, 1957.

(2.) Heard Shri R.F. Nariman, learned Senior counsel for the appellant and Shri Sanjay R. Hegde, learned counsel for the respondent.

(3.) The appellant is engaged in poultry farming. It sells dressed chicken. The term "dressed" with reference to chicken means chicken which is bled, scalded, Defendant-feathered, Defendant-boned and freezed. The dressed chicken is sold by the appellant in polythene bags. The polythene bags are closed either by stapling or by crimping and fastening. Stapling is done by using ordinary stapler. Crimping and fastening (by twisting an aluminium wire around the crimped portion) is done by using a crimping machine. The name and address of the appellant and the description of the contents are printed on the polythene bag.