Poultry manufacture is under come on sales tax or not

Dhrupad Singh (Querist) 22 January 2013 This query is : Resolved
Poultry is coming under Live Stock or Not for the purpose of Sales Tax at Rajasthan. Please clarify the same with Supreme Court Judgements. Also clear it is a Manufacture or not if it is than serve tax will be applicable or not.

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M V Gupta (Expert) 24 January 2013
See my reply to ur supplementary question below. The word "Poultry" etymologically means rearing of the birds. Hence if the activity undertaken is only hatching of the eggs and rearing of the birds, it is not a manufacturing activity. However if the the activity involves processing of the birds/chicken, then it may be regarded as manufacturing activity.

Hemant Agarwal (Expert) 26 January 2013
1. Cutting, Cleaning, Packing, Freezing, Cooking, Serving, and all other releated activities in a Poultry industry will attract Sales Tax.

2. For Supreme Court judgements, kindly prefer to contact your local lawyer, with the documents & demand notices & other details of your matter.

Keep Smiling .... Hemant Agarwal

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