P. K. BANERJEE, J.

( 1 ) THE short point which is called for decision is whether the dressed chicken is meat within the meaning of item No. 4 of Schedule I read with Section 6 of the Bengal Finance (Sales Tax) Act, 1941.

( 2 ) MR. Chakravorty contended that the chicken is meat. Mr. Chakravorty relied upon the case reported in The Collector of Sales Tax, Bombay State v. Gaurimal Mahajan and Sons [1959] 10 S. T. C. 452 in support of his contention. The Bombay High Court held in the said case that "dressed poultry" is included in the connotation of the expression "meat" as used in entry No. 4 of the Second Schedule of the Bombay Sales Tax Act, 1946. The Bombay High Court held at page 455, as follows : the argument of the sales tax department is that meat, which is understood as such in common parlance, would undoubtedly be excluded from the operation of the taxing provisions of the Act but dressed poultry will not be deemed to be so excluded because it is not meat in ordinary parlance. The expression 'meat' has not been defined in the Sales Tax Act. Webster's New International Dictionary gives the equivalent of meat as 'flesh of animals used as food, as distinguished from fish or fo

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