The client had claimed a sales tax exemption in respect of its poultry business since domestic sales tax laws give an exemption to “livestock”. The subordinate tax authorities rejected this claim contending that the exemption applied to “quadrupeds” and not to “poultry”. The issue was whether ‘poultry’ amounts to ‘livestock’.
SKP conducted exhaustive research (including researching law books, technical journals, websites and dictionaries) to determine the exact meaning of “livestock” as per Indian Laws and also as per laws applicable outside India. This was collated and presented as conclusive evidence before the apex court in India i.e. the Supreme Court and SKP succeeded in obtaining a favourable ruling from the latter, resulting in a tax saving of approx US$ 1.2 mln dollars for the client.