1993 (3) TMI 312 - SCH - VAT and Sales Tax

Whether goat/ sheep and the meat got after slaughtering the animal are the same category of goods for the purposes of sales tax under the Kerala General Sales Tax Act 1963? Held that - Appeal allowed. High court order that both goat/sheep and the meat were the same goods for the purposes of sales tax under the Act set aside.

Summary

The Supreme Court considered whether goat/sheep and meat from slaughtering are the same goods for sales tax under the Kerala General Sales Tax Act, 1963. The High Court held they are the same, but this decision was overturned by the Supreme Court based on a previous judgment. The appeals were allowed, and relief was granted to the appellant.