JUDGMENT OM PRAKASH, C.J. – In these T.R.Cs. filed by the department the question raised for consideration is whether dressed chicken is meat, which is admittedly exempt. This question came up for consideration as early as in the year 1978 before this Court in T.R.C. Nos. 54, 55 and 60 of 1976 (Deputy Commissioner of Sales Tax v. V. C. Antony). When by judgment dated August 24, 1978 this Court held that dressed chicken is nothing but meat which is exempt. Following the said judgment we reiterate that dressed chicken is meat and hence is exempt. Both the T.R.Cs. therefore, fail and are dismissed. Petitions dismissed.