1980 (10) TMI 182

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..... Sales Tax, that fish meal is fertiliser other than chemical fertiliser and therefore exempt from payment of sales tax under Notification No. 3470/X dated 16th July, 1956. It was found by the assessing authority that the assessee had sold fish meal to the Poultry Development Officer, Delhi. From this he inferred that fish meal was poultry feed. Before this in appeal the case had been remanded to .....

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..... ere describing it as fish meal could not make it fish meal unless it was proved by the assessee that it had the necessary ingredients which go to constitute fish meal. The argument is devoid of any merit. The assessee had claimed that it sold fish meal. The department did not dispute it nor asked the assessee whether the sale made by it was of anything else than fish meal. On the other hand it acc .....

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..... ict Poultry Officer did not necessarily mean that the sale was made for being used as poultry feed. Apart from it a commodity is capable of being put to more than one use (sic) the payment of tax depends on its popular or general meaning in commercial world. If fish meal is understood in the commercial circle as a commodity which is used for manure then it cannot be held to be otherwise only becau .....

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..... rtiliser have been described at page 119 and one of the fertilisers mentioned is fish manure. At page 123 fish manure has been described as under: "Fish manure is available either as dried fish or as fish meal or powder." In "Manures and Fertilizers" by K.S. Yawarlkar and J.P. Agarwal, fish manure has been described as under: "Fish meal is quick-acting organic manure and is suitable for applicat .....

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..... or its commercial and popular meaning could not change. It has also been seen that it is described as organic fertiliser. The revising authority therefore rightly held it to be covered in Notification No. 3470 of 1956. In the result both these revisions fail and are dismissed. The question of law raised by the Commissioner of Sales Tax is decided by saying that fish meal is manure and is therefor .....

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