ALOKE CHAND MITRA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The short point which is called for decision is whether the dressed chicken is meat within the meaning of item No. 4 of Schedule I read with Section 6 of the Bengal Finance (Sales Tax) Act, 1941.

(2.) Mr. Chakravorty contended that the chicken is meat. Mr. Chakravorty relied upon the case reported in The Collector of Sales Tax, Bombay State v. Gaurimal Mahajan and Sons [1959] 10 S.T.C.452 in support of his contention. The Bombay High Court held in the said case that "dressed poultry" is included in the connotation of the expression "meat" as used in entry No. 4 of the Second Schedule of the Bombay Sales Tax Act, 1946. The Bombay High Court held at page 455, as follows : The argument of the sales tax department is that meat, which is understood as such in common parlance, would undoubtedly be excluded from the operation of the taxing provisions of the Act but dressed poultry will not be deemed to be so excluded because it is not meat in ordinary parlance. The expression 'meat' has not been defined in the Sales Tax Act. Webster's New International Dictionary gives the equivalent of meat as 'flesh of animals used as food, as distinguished from fish or fowl'. Undoubtedly in common parlance and even commercially, meat means flesh of cattle, swine, sheep, goats, etc. and may not include dressed poultry, but the expression 'meat' in its wider connotation does include dressed poultry. When the legislature has sought to exclude from liability to pay sales tax practically all materials which are normally used as food-stuffs or condiments for seasoning food-stuffs, we must require very strong indication to the contrary to fortify us in holding that poultry, which is a recognised food, is not included in the expression 'meat'. Fish is exempt from payment of sales tax ; similarly fresh eggs are exempt from payment of tax; and if the expression 'meat' in its wider connotation includes dressed poultry, we see no reason, looking to the context in which the word is used, for holding that it is not used in its wider connotation in entry No. 4 of the Second Schedule to the Bombay Sales Tax Act, 1946.

(3.) I respectfully agree with the Judgment of the Bombay High Court, but I further add that the chicken is also said to be white meat. The dictionary meaning of the word "meat" is the flesh of animal used as food, sometime pork, veal, etc.