Sanatana Dharma or Krishna Consciousness is based on the concept of omnipresence of Lord Krishna as the Paramatma, the Lord in the heart of ever living being and expanded as the presence of a soul in all creatures, including bovines. Thus, by that definition, killing any animal would be a sin: one would be obstructing the natural cycle of birth and death of that creature, and the creature would have to be reborn in that same form because of its unnatural death. Historically, even Lord Krishna, the Supreme Lord, tended cows.“….So in this movement, our one program is to respect the cows.
One should gently scratch the body of a cow, offer her a mouthful of green grass and reverentially circumambulate her. If cows are maintained nicely and comfortably, Lord Gopal is pleased. - Gautamiya-tantra