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TMI Blog2012 (12) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... , For the Respondent : H.M. Bhatia JUDGMENT :- The judgment 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. prep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ordinary grammatical meaning of fertilizer is "a chemical or natural substance 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter for a fresh inquiry. Before the Tribunal, it was contended by the assessee that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the assessee, including the Government, have purchased the product in question proceeding 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 author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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