Dy. Commr. of Sales Tax (Law), Ernakulam vs K.M. Mohammad Ali

The question for consideration before the High Court was whether goat/sheep and the meat got after slaughtering the animal are the same category of goods for the purposes of sales tax under the Kerala Genera! Sales Tax Act, 1963 ("the Act"). The contention of the Sales Tax Department of Kerala Government before the High Court was that they are two different goods. The High Court, following its earlier judgment in Ismail v. State of Kerala, held that both goat/sheep and the meat were the same goods for the purposes of sales tax under the Act. The question was decided against the department. These appeals are by way of certificate granted by the Kerala High Court.

The High Court judgment in A.B. Ismail's case has been reversed by this Court by its judgment in Deputy Commissioner of Sales Tax v. Ismail. Following the judgment of this Court referred to above and the reasoning therein we allow these appeals, set aside the judgment of the High Court and grant relief to the appellant in similar terms as was granted by this Court in A.B. Ismail's case. No costs.