Assessments were companypleted accepting these nil returns.
The assessee took the matter before the High Court and challenged the assessment orders.
The Court held that there was neither companysumption number manufacture involved in making the prawn pulp and that in the process of companyversion, goods distinct from raw prawn was number produced when prawn pulp came into being.
In 41 T.C. 364, the goods involved were pineapple and sliced pieces of pineapple.
Subsequently the assessees were informed that the purchase turnover of goats and sheep had escaped levy of tax under Section 5 A of the Act.
After necessary hearing, assessment orders were passed, holding that the assessees companyverted the animals into meat by a manufacturing process, within the meaning of Section 5 A of the Act.
From the Judgment and Order dated 13.6.1978 of the Kerala High Court in T.R.C. 130 of 1977.
The Appellate Officer and the Tribunal agreed with this finding of the assessing officer.
The High Court quashed the assessment orders and held that the meat got after slaughtering the animals will number be other goods within the meaning of Section 5 A. Hence these appeals by the State.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The respondents submitted nil returns claiming exemption on the sales turnover of meat and skin.
M.K. Nair for the Appellants.
The High Court, disagreeing with the Sales tax Appellate Tribunal held them to be the same goods.
1161 of 1979 etc.
The Judgment of the Court was delivered by KHALID, J. The short question that falls to be decided in these appeals, by certificate, against the Judgment of a Division Bench of the Kerala High Court, is whether goat and sheep and the meat got after slaughtering them are the same for the purpose of sales tax in the State.
It is the admitted case in these appeals that the respondents purchase goat and sheep for slaughtering them and then sell the meat they get after such slaughter.
Veerappa, V.J. Francis and S. Balakrishnan for the Respondents.
It is also admitted that live stock will be goods within the meaning of the Kerala General Sales tax Act the Act for short .
