In our Krsna consciousness movement, our first provision is that no one should be allowed to eat any kind of flesh. It does not matter whether it is cows’ flesh or goats’ flesh, but we especially stress the prohibition against cows’ flesh because according to sastra the cow is our mother.
From Srila Prabhupada’s purport to Sri Caitanya-caritamrta Adi-lila 17.154