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TMI Blog2012 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... d) of section 6(5), the lower authorities including the Tribunal rightly rejected the claim of the petitioners. Consequently, we dismiss all the O.T. revision cases. - O.T. Rev. Nos. 52, 53,54,55 of 2010 - - - Dated:- 28-3-2012 - RAMACHANDRAN NAIR C.N. AND VINOD CHANDRAN K., JJ. For the Appellant : E.K. Nandakumar, A.K. Jayasankar Nambiar, K. John Mathai, P. Benny Thomas, P. Gopinath and Raja Kannan For the Respondent : Bobby John, Senior Government Pleader, The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J.- The issue raised in the connected revision cases relating to two assessees is whether the activities carried on in the poultry farm, i.e., buying one or two day old chicks, rearing the same into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable sellers of chicken. The assessing officer rejected the claim stating that one or two day old chicks purchased by the petitioners completely loose the identity, character and use when it is sold after rearing for about 45 days in the farm as full grown birds sold by weight for meat purpose. The first appellate authority as well as the Tribunal completely agreed with the findings of the assessing officer that the chicks and the full grown birds are different commodities, and since the petitioners are first taxable sellers of full grown birds they are not entitled to the benefit of section 6(5) of the Act. It is against these orders of the Tribunal, the petitioners have approached this court with these revision petitions. In order to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgaon reported in [1999] 113 STC 507 (SC), wherein the Supreme Court held that: Held, that rearing of chicks over a period of five weeks under strict control of air, temperature, standardised feeding, medication and chemicals and sale of broilers that resulted amounted to manufacture of goods within the special meaning of 'manufacture' in the Madhya Pradesh General Sales Tax Act, 1958, and the concession under section 6(2)(a) of the Act was available in respect of chicks which are reared into broilers. The learned counsel for the petitioners submitted that the Supreme Court was dealing with the definition of manufacture contained in section 2(j) of the Madhya Pradesh General Sales Tax Act, wherein the definition is wide en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew does not intend to cover live-stock where there is no manufacturing activity in the literal or technical sense. On the other hand, chicks are reared under temperature control and under medication and feeding specifically geared to achieve fast growth of birds basically for gaining weight because chicken is sold by weight for meat value. In our view, if one or two day old chicks purchased cannot be equated with full grown birds, then certainly the petitioners cannot raise the contention that they are not first taxable sellers of broiler chicken, which is full grown bird sold for meat purpose. We do not find that the petitioners have paid any tax on the purchase of chicks or claimed input tax when the assessment was made rejecting the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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