TMI Blog1980 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 the assessing authority to find out whether fish meal was fertiliser or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 accepted it to be fish meal but held that as the sale was made to the Poul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 because some one used it as poultry feed. Reliance was placed on Avadh S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 application of all crops on all soils." In "Organic Manures" published b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 therefore exempt from payment of sales tax. Petitions dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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