Judgment

SABYASACHI MUKHARJI, J.:- These appeals are by special leave from a decision of the Division Bench of the Gauhati High Court in respect of assessment made under the Assam Sales Tax Act, 1947 (hereinafter referred to as the Act). The appellant was carrying on supply business of various items of ration to the Central Reserve Police Units within the State of Assam for a number of years. In response to a tender notice issued by the Superintendent of Police, Jorhat, the appellant had 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%

He Goat - 30%

Sheep (Ram) - 20%

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 six months of age."

2. The tender notice also indicated that all contracts would be on schedule rates per 100 K. G. net. The tender of the appellant was accepted and an agreement was made on 1st April, 1965 between the appellant and the Superintendent of Police.

3. According to the appellant, in his application under Article 226 of the Constitution to the High Court, meat on hoof is a peculiar abbreviation used mainly by the Military which is nothing but a live goat. It was stated that it was a device to satisfy certain religious sentiments of the people in the Military that the aforesaid phrase had been used. The appellant had further alleged in his petition that the sole purpose for which the meat on hoof was supplied was for meat and that was the consideration for which the price ,was fixed. It was further stated that it was a device to satisfy certain religious sentiments of the people in the Military that the aforesaid device was fixed.

4. Reliance was placed before the High Court on a Notification dated 11th October, 1967 in the Assam Gazette with regard to the scale of meat, though it was alleged that in actual practice live animals were being supplied for the purpose of meat. The scale is indicated in the Assam Gazette - paragraph 14(a) and (b) which is as follows :

"14(a) The scale of meat for Assam Rifles is for dressed meat. In actual practice live animals (Chicken in the case of hospital supplier) will be supplied for the purpose of meat. Live animals/chickens after production and having been passed by the Ration committee may in certain supply points/stations be required to be slaughtered under customary rights prevalent in the unit by the contractor at his own expense And agreements. After the carcass has been dressed and wiped down it will be hung for 3 to 6 hours according to the season of set. Then dressed out meat will be duly weighed and supplied to the supply points/stations as per demand.

(b) In case of OPs which are dependent on Bn.HQ/Wing HQ/Sub-wing HQ for the purpose of supply, contractor will have to supply live animals for the purpose of meat and half the weight of such live animals i.e. 50 per cent only will he taken as equal to that of dressed meat."

5. The appellant in response to a notice under the Sales-Tax Act originally did not file any return. Thereafter assessment was made under Section 19 of the said Act for the period ending 30th September, 1965. Application under Article 226 of the Constitution was made to the High Court to quash the said order of assessment and the notice of demand dated 23rd May, 1969 in pursuance of the assessment order.

6. It was the contention of the appellant that meat is exempted from sales-tax as appearing at serial No. 11 of Schedule III to the Act and since meat on hoof was nothing but meat, the assessment in this case under the said Act was unauthorised and invalid. Section 2(4) of the said Act defines goods as follows :

"2(4) "goods," means all kinds of movable property other than newspapers, actionable claims, stoc