CHIRANJIT LAL ANAND vs STATE OF ASSAM & ANR.

The Supreme Court held that 'meat on hoof' is not defined in the Assam Sales Tax Act, 1947, and must be understood in its popular meaning. The Court found that the transactions were for meat intended for ration supply, and thus the assessment of sales tax on 'meat on hoof' was invalid. The High Court's ruling that these transactions were subject to sales tax was overturned, establishing that the term 'meat' in Schedule III Item 11 does not include 'meat on hoof'.