The petitioner is aggrieved against the order of assessment dated 14.07.2017 passed in respect of assessment year 2014-15, order of assessment dated 01.08.2017 passed in respect of assessment year 2015-16 and demand notice dated 27.10.2017.

2. The case of the petitioner, in short, is as follows:

(a) The petitioner is in the business of supplying cleaned and cut chicken for sale to commercial buyers and for retail. Poultry meat is handled in two ways. The first is for restaurants and hotels, wherein the live chicken is slaughtered, cleaned, cut as per specification and sent to the restaurant, hotel in bulk. In this case, there is no processing or packing involved. The second mode of handling is in respect of chicken meant for distribution to retail outlets like super markets and stores. In this mode, the chicken, after being cut and cleaned, is frozen at -18°c and then packaged. In this second method also, there is no processing involved except packaging and branding.

(b) Under the TNVAT Act 2006, sale of meat, after cleaning and cutting, falls under Entry 54 of Part B of