1993 (6) TMI 226 - HC - VAT and Sales Tax

Summary

The petitioner challenged the levy of purchase tax on bone purchased, which was later sold as bone meal. The Court upheld the tax levy, stating that bone and bone meal are treated as separate commodities under different tax schedules. The petitioner was liable to pay purchase tax on bone and sales tax on bone meal. The distinction made by the Legislature must be followed in tax implementation. The revision petition was dismissed with no costs.