TMI Blog2012 (12) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the court was delivered by BARIN GHOSH C.J.- These two revisions raise the same questions, but in respect of two different assessment years and, accordingly, we have considered these matters together and dispose of the same by this common judgment. 2. The respondent-assessee is a manufacturer of biodynamic preparation (B.D. preparation) 502-507. While selling the said product in packet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance added to soil to increase its fertility . In the packet, a representation has been made that the product helps in converting a compost heap into fertilizer. Under the circumstances, the Department proceeded on the basis that the product was not a fertilizer. While doing so, it did not make any endeavour to ascertain, whether in addition to working as a catalyst in the compost heap, can it b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the product in question is known to the world as a fertilizer as even the Government purchases the product in question as fertilizer. On the basis of the ratio that in the event there is a confusion as to the use of a particular product, the use known in the market generally should be deemed to be the use of the product, the Tribunal held in favour of the assessee. Being aggrieved thereby, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding on the basis that the same is fertilizer, we think the Tribunal should not have concluded the matter, instead should have maintained the order of the first appellate authority. 3. We, accordingly, allow the revisions, set aside the order of the Tribunal and uphold the order of the first appellate authority. 4. It is made clear that acting on the basis of the order of the first appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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