TMI Blog2013 (5) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ral process, the principle laid down by the Apex Court has no relevance. Going by the words of the statute only those items which are produced or derived naturally are eligible for inclusion in Item 17. Even if the case of the petitioners is accepted that would only mean that certain items which are ineligible to be included are also included in the Third Schedule. In view, even if what is contended is factual, petitioners cannot say that yet another ineligible items should also be included through the intervention of this court. Therefore, this argument raised by the learned counsel for the petitioners also cannot be accepted and the relief sought for cannot be granted on that basis. Bone meal cannot qualify as an organic manure for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of 4%, on the basis that 'bone meal' is included in item No.57(V) of the first Schedule to the KGST Act. It is thereupon that the petitioners filed this writ petition seeking a declaration that exclusion of 'bone meal' from organic manures under Entry 17 of the Third Schedule to the KGST Act and its inclusion under Entry 57 to the first Schedule among fertilizers is arbitrary and discriminatory. Consequential orders for setting aside Exts.P1 and P2 assessment orders is also sought for. 3. The relevant Entries of the KGST Act are Entry 17 of the Third Schedule and Entry 57 of the First Schedule, which reads thus: Entry 17 of the third Schedule: Cow dung, wood ash, poultry manure, Green manure, compost, Town compost, Fish manure an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning in the explanation added by the legislature. For a particular manure to qualify as an organic manure, the manure shall be produced or derived naturally from plants or animals or from both. Therefore, the production or derivation of manure from plants or animals or from both shall be by a natural process. In other words, there cannot be an intervention of any mechanical or other unnatural process in the production of a manure to qualify it to be an organic manure for the purpose of Entry 17 of the third Schedule. 5. Insofar as the 'bone meal' produced by the petitioners is concerned, counter affidavit filed by the respondents in W.P. (c) No.4332/2009 shows that 'bone meal' is a mixture of crushed and coarsely ground bones thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elect different rates of tax for different commodities. But where the commodities belong to the same class or category, there must be a rational basis for discriminating between one commodity and another for the purpose of imposing tax. It is commonly known that considerations of economic policy constitute a basis for encourage a certain trade or industry in the context of the State policy for economic growth, and a lower rate would be considered justified in the case of such a commodity. There may be several such considerations bearing directly on the choice of the rate of sales tax and so long as no complaint can be made. What the actual rate should be is not a matter for the courts to determine generally, but where a distinction is mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners is accepted that would only mean that certain items which are ineligible to be included are also included in the Third Schedule. In my view, even if what is contended is factual, petitioners cannot say that yet another ineligible items should also be included through the intervention of this court. I say so for the reason that equality in law cannot be claimed in illegality and this principle has been settled by the Apex Court in a catena of judgments. Therefore, this argument raised by the learned counsel for the petitioners also cannot be accepted and the relief sought for cannot be granted on that basis. 10. These writ petitions were entertained by this Court and on the prima facie case made out, this Court also granted stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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