We propose to dispose of the writ petitions by a common order as they involve common questions of law and fact.

2. THE CORE QUESTION IN THE WRIT PETITIONS :

"Whether egg, live poultry and dressed poultry are 'meat' within the meaning of Item 11 of Schedule III to the Assam Sates Tax Act, 1947, as amended.”

3. THE RELEVANT FACTS NECESSARY FOR DISPO­SAL OF THE PETITIONS :

At all relevant time the petitioner was a 'registered dealer' under the Assam Sales Tax Act, 1947, for short 'the Act' and registered Army Contractor for supply of food stuff to the armed forces in the region on contract basis. The contracts in question Averse for supply of "food stuff" including potato, fish, vegetable eggs and poultry. The Superintendent of Taxes assessed fifed petitioner to sales tax on poultry and eggs for the period ending 31.3 1967, 30.9.67 and 31.3.1968 by his orders dated 15.9.67, 21.2.68 an 18.8.69 respectively. In all the cases the petitioner had claimed that poultry, live or dressed and eggs were exempt from the sales tax under Item 11 of Schedule III to "the Act". The contention raised was turned down by the Superintendent in all the cases. On appeal the Commissioner of Taxes