Judgement

KHALID, J. :- The short question that falls to be decided in these appeals, by certificate, against the judgment of a Division Bench of the Kerala High Court, is whether goat and sheep and the meat got after slaughtering them are the same for the purpose of sales tax in the State. The High Court, disagreeing with the Sales Tax Appellate Tribunal held them to be the same goods.

2. It is the admitted case in the appeals that the respondents purchase goat and sheep for slaughtering them and then sell the meat they get after such slaughter. It is also admitted that live. stock will be goods within the meaning of the Kerala General Sales Tax Act (the Act for short). The respondents submitted nil returns claiming exemption on the sales turnover of meat and skin. Assessments were completed accepting these nil returns. Subsequently the assessees were informed that the purchase turnover of goats and sheep had escaped levy of tax under S. 5-A of the Act. After necessary hearing, assessment orders were passed, holding that the assessees converted the animals into meat by a manufacturing process, within the meaning of S. 5-A of the Act. The Appellate Officer and the Tribunal agreed wi