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TMI Blog1973 (6) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the Central Reserve Police units within the State of Assam for a number of years. The petitioner in response to a tender notice issued by the Superintendent of Police, Jorhat, submitted a tender to supply various items of ration in Army Scale including "meat on hoof". "Meat on hoof" is described in the tender notice as follows: "5(d) Contractor shall be bound to supply different varieties of meat on hoof as per following ratio of the monthly requirement: Khasi 50 per cent He-goat 30 per cent Sheep (ram) 20 per cent The khasi and ram to be supplied for the purpose of meat must not be over 5 years or below two years of age and he-goat must not be over one year or below 6 months of age." The tender notice also indicated that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stly submits that "meat" is exempted from sales tax as appearing in serial No. 11 of Schedule III to the Act and since "meat on hoof" is nothing but "meat", the assessment in this case is unauthorised and invalid. He further submits that since the parties understood the supply of "meat on hoof" to be for the purpose of "meat" and the contract was on schedule rate of 100 kg. net weight basis, the sale in this case was sale of "meat" which is exempted under Schedule III. Secondly, he submits that "goods" as defined in section 2(4) of the Act does not include "meat on hoof", which is nothing but "live animals " and, therefore, the provisions of the said Act are not attracted to sale of animals. Thirdly and lastly, he submits that under entry N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We are also unable to see how the notification of October, 1967 (annexure C), referring to the sale of meat for the Assam Rifles is relevant in the present case governed by a completely separate agreement between the parties executed one year earlier. Besides, the item in the schedule has to be interpreted on its terms under the provisions of the Act and not with reference to private agreements of parties. Mr. Bezbarua drew our attention to a decision of the Supreme Court reported in Sales Tax Commissioner, Indore v. J. Singh[1967] 19 S.T.C. 469 (S.C.); A.I.R. 1967 S.C. 1454. and relied upon the following passage to support his submission: "The result emerging from these decisions is that while construing the word 'coal' in entry 1 of Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perty" is not defined in the Act. But, it is defined in the Assam General Clauses Act, briefly "the said Act", which will apply, unless there is anything repugnant in the subject or context. "Movable property" is defined under section 4(40) of the said Act as follows: " 'Movable property' shall mean property of every description except immovable property." "Immovable property" is also defined under the said Act: " 'Immovable property' shall include land, benefits to arise out of land and things attached to the earth, or permanently fastened to anything attached to the earth." [section 4(30).] It is, therefore, clear that "movable property" referred to in section 2(4) is property of every description except immovable property. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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