TMI Blog1980 (1) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... llate and the revising authorities. The question that thus falls for consideration is as to whether crushed bones come within the category of fertilisers. It may be noted that the crushed bones which the assessee manufactures and sells range in size between 3/8" to ". In other words, as I would have occasion to show later, the assessee does not deal in bone-meal but deals in crushed bones. Entry No. 11 of the First Schedule under section 3-A of the U.P. Sales Tax Act makes sales of bones if sold to consumer liable to tax. So far as fertilisers are concerned they are exempt from tax, the first notification being ST-3470/X dated 16th July, 1956. That was a notification issued under section 4 of the Act and fertilisers, other than chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provides "bones of animals including powdered bones, horns and hoofs". Section 10 of that Act refers to tax-free goods and entry No. 22 of Schedule I provided under that section exempts "fertiliser other than oilcakes" from sales tax. It was in the context of this apparent conflict between entry No. 22 of Schedule I and entries Nos. 9 and 2 of Schedules II and III respectively that a question arose before the Full Bench as to whether powdered bones can be considered to be f ertiliser. The view taken in that case was that the word "fertiliser" is more general than the expression "powdered bones". Within the word "fertiliser" come all types of manures, natural and artificial, and standing alone the word is wide enough to include powdered bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inews." "Bone-meal: This is obtained as a powder on crushing of bones and can pass through 3/32 inch mesh. There are some mills particularly those situated in South India that crush all bones into bone-meal by re-crushing the crushed bones and grists. Bone-meal finds use only to the country as export of it is totally banned. It is used as a fertiliser both by itself and also in fertiliser mixtures." In Standard Cyclopedia of Modern Agriculture, Volume II (page 185), a distinction has been drawn between bone-meals and bone-dusts, and bonedusts are described as coarse particles which are too slow in action to be really of much value as manure. On the basis of this information, the view taken in Ratlam Bone and Fertilizer Co.[1975] 35 S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Punjab Khadi and Village Industries Board, Chandigarh, raw bone is as good a fertiliser as bone-meal and there is no difference in the properties of raw bones and crushed bones. Sri K.V. Raman, Head of the Department of Soil Science College of Agriculture, U.P. Agricultural University, Pantnagar, has however not gone so far and has confined himself to bone-meal while Sri Zaidi, Director of Regional Rice Research Station, Kapurthala, opines that cattle bones form good fertiliser and by crushing no change takes place in their chemical composition. In my opinion, the information contained in the report of the Directorate of Marketing and Inspection, Ministry of Food and Agriculture, Government of India, and Standard Cyclopedia of Modern Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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