9911796707
TMI Blog1974 (10) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1972, the Deputy Commercial Tax Officer, accepted the return filed by the petitioner therein and assessed him on a purchase turnover of Rs. 2,43,487.75 in goats and sheep. The petitioner in W.P. No. 5225 of 1972 is a dealer in goats and sheep at Kodavaluru. His business consists in purchasing locally live-stock such as goats and sheep and selling them to dealers at Madras who in their turn sell them to butchers in Madras. For the year 1968-69, the Commercial Tax Officer, Nellore, by his assessment order dated 9th May, 1969, assessed the petitioner to tax on a net purchase turnover of Rs. 3,75,087.00 as against the purchase turnover of Rs. 3,40,989 disclosed by the accounts of the petitioner. It is contended by both Sri S. Dasaratharam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel contended that the expression "goods" do not take within their ambit the expression "livestock". The expression "live-stock" though constitute movable property still it cannot be considered to be goods as defined by the Act and the expression "goods" do not include, according to the learned counsel, animate chattel which no doubt is considered as movable property. No authority was cited by the learned counsel in support of their contention that live-stock are not movable property as defined in the General Clauses Act or goods within the meaning of the expression as defined in the Act. The expression "movable property" occurring in the Act shall have to be understood in the light of the meaning given to the expression "movable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alers who purchase live-stock for the purpose of selling the flesh of such live-stock are exempted from the levy of tax on their purchases of live-stock under sub-section (1) of section 5 of the Act with effect from 20th August, 1959. The exemption as per the aforesaid notification is available only to those dealers who purchase the live-stock for the purpose of themselves selling the flesh of such live-stock. It is not the case of the petitioners that they themselves slaughter the goats and sheep purchased by them for the purpose of selling the flesh thereof. They merely sell the goats and sheep purchased by them locally to the dealers at Madras, who in their turn sell those animals to the butchers. Therefore, the petitioners, on their own ..... X X X X Extracts X X X X X X X X Extracts X X X X
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