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TMI Blog1978 (6) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... live-stock will be goods within the meaning of the Kerala General Sales Tax Act. According to the assessing officer, when the appellant is killing these goats and sheep, the appellant is consuming them for the manufacture of other goods for sale within the State, for, according to him, when a live goat is cut and killed, what is produced is not a live goat, but only lifeless mutton. So, the officer has taken the view that in the business of the appellant, there is a manufacturing process, but, as stated above, according to the appellant, he is only processing live goat or sheep into mutton by killing them and cutting them into pieces, and he is not doing anything more than processing the mutton." 2.. The question therefore for considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive hundred rupees, he shall be liable to pay tax on the taxable turnover in respect of those goods. (3) Notwithstanding anything contained in the foregoing provisions of this section, a dealer referred to in sub-section (1), who purchases goods, the sale of which is liable to tax under clause (ii) of sub-section (1) of section 5, and whose total turnover for a year is not less than twenty-five thousand rupees but not more than thirty thousand rupees may, at his option, instead of paying the tax in accordance with the provisions of sub-section (1), pay tax at the rate mentioned in sub-section (1) of section 7 in accordance with the provisions of that section." The ingredients of clause (1)(a) of the section and the scope of these ingred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is the decision of the American Supreme Court in Anheuser-Busch Brewing Association v. United states207 U.S. 556. The question there was whether a chicken killed and dressed after plucking its feathers and throwing out its entrails, and kept in cold storage was a different or "manufactured" product; or whether the operations had resulted in the production of a "manufactured" product. After examining the matter, the court observed in an instructive judgment that a chicken killed and dressed is still a chicken. Removal of its feathers and entrails only made it ready for the market and cannot be said to turn the dressed chicken into a "manufactured" product. The reasoning is apposite. 4.. The second decision is of this court in Joseph v. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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