BALAKRISHNA HATCHERIES Vs. CLARIFICATION AND ADVANCE RULING AUTHORITY

JUDGEMENT

(1.) SRI Anand learned Government Advocate takes notice for respondent.

(2.) APPELLANT is engaged in poultry farming. It sells dressed chicken. The term dressed with reference to chicken means bled, scalded, de-feathered, de-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 an ordinary stapler. Crimping and fastening (by twisting an aluminum 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.

(3.) ENTRY 22 of the Fifth Schedule or the Karnataka Sales Tax Act, 1957 (Act for short) exempts from tax eggs and meat including flesh of poultry except when sold in sealed containers Correspondingly, entry 8 (vii) of part-F of Second schedule subjects meat and dressed chicken sold in sealed containers to tax under Section 5 (3) (a) of the Act, at 9% from 1-6-2003.