K CHEYYABBA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In these four connected sales-tax appeals presented by two dealers under section 24 ol the Karnataka Sales-tax Act, 1957 (hereinafter referred to as 'the Act'), the following question of law arises for consideration:

(2.) The brief and undisputed, facts of the cases are these: The appellants are dealers as defined in Sec. 2(k) of the Act. Their business is to purchase sheep and goats and to slaughter them and sell the mutton so derived as also the hides and skins. Sheep and goats are taxable goods under the Act in view of the definition of the word 'goods' contained in Sec. 2(m) of the Act, which reads as follows:

(3.) Shri K. Srinivasan and Sri S. P.Bhat, learned counsel appeared for the appellants and Sri Rajendra Babu, learned High Court Government Pleader, appeared for the Department, and addrssed arguments in support of their respective cases. According to the appellants, they are not liable to tax under Sep. 6 of the Act whereas according to the Department, the appellants are liable to tax and the Commissioner was right in passing the orders invoking his suo-motu powers. In these circumstances, the question of law set out earliqr arises for consideration in these appeals.