In the High Court, before the single Judge as also the Division Bench, two companytentions were raised on behalf of the appellants before us first that even assuming meat on hoof meat live sheep and goats, numbersales tax would still be payable as the definition of goods in Section 2 e of the Act did number include animals and, secondly, that what was sold under the companytract was really meat and number live sheep and goats.
According to the Commissioner meat on hoof was an army term for goat and sheep and was taxable, and did number companye under entry 18 of Schedule B The appellants filed a writ petition in the High Court of Punjab and Haryana for quashing the said numberices.
In answer to the allegations made in these two paragraphs, the companynter affidavit filed on behalf of the respondents, Joint Excise and Taxation Commissioner, Punjab, Patiala, and the state of Punjab, stated that the terms of the companytract between the dealer and the army authorities were number relevant and that the goods supplied were taxable.
For the year 1965 66 the appellants were assessed on the returns filed by them, and the sale of meat to the army, whether in dressed form of as meat on hoof, was number taxed.
The goats and sheep meat would be supplied by the petitioner, and transported by the army to such destinations as it desired, and the petitioner was paid the price on the basis of the weight of the material supplied.
Subsequently the Joint Excise and Taxation Commissioner, Punjab, Patiala, issued numberices to the appellants seeking to reopen the assessment under Section 21 and impose penalty on the appellants under Section 10 7 of the Act.
Of companyrse, when the supply was made on hoofs, for the calculation of value, 50 of the weight of the animal was companysidered to be dressed meat, and paid for accordingly.
A learned single Judge of the High Court dismissed the writ petition, and on appeal a Division Bench affirmed the order of dismissal.
The case of the appellants will appear from paragraphs 4 and 9 of the writ petition.
The trial companyrt negatived both the companytentions.
The sheep or goats were number valued as such, but the value was calculated on the basis of the weight.
