SHAH, J. - The question which falls to be determined in this reference is whether "dressed poultry" is included in the connotation of the expression "meat" as used in entry No. 4 of the Second Schedule to the Bombay Sales Tax Act, 1946.

The assessees are dealers in food-stuffs. Between 1st April, 1951, and 31st October, 1952, they sold live and dressed poultry. The Sales Tax Authorities sought to tax the goods sold by the assessees. Under entry No. 4 of the Second Schedule to the Bombay Sales Tax Act, 1946, and entry No. 33 of Schedule 'A' to the Bombay Sales Tax Act, 1953, the Sales Tax Tribunal was of the view that dressed poultry was exempted from payment of sales tax. Thereafter at the instance of the Collector of Sales Tax, a reference has been made to this Court on the following question :-

"Whether the sale of dressed poultry by the opponents (assessees) can be regarded as a sale of meat within the meaning of entry 4 of Schedule II to the Bombay Sales Tax Act, 1946 ?"

By sub-section (1) of section 7 of the Bombay Sales Tax Act, 1946, it is provided that "no tax shall be payable under the Act on the sales or supplies of goods specified in the first column of Schedule