DEPUTY COMMISSIONER OF SALES TAX ETC. ETC. vs A.B. ISMAIL ETC. ETC.

The Supreme Court interpreted Section 5-A(1)(a) of the Kerala General Sales Tax Act, 1963, establishing that the slaughtering of goats and sheep to produce mutton constitutes a process of manufacture, leading to the creation of 'other goods' distinct from the original animals. The Court held that the High Court erred in equating 'goods' with 'meat', affirming that consumption and manufacturing processes are involved in this conversion. Consequently, the assessment of sales tax on the purchase turnover of goats and sheep was upheld, reversing the High Court's decision.