TMI Blog2007 (2) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 20-10-2003 passed by a learned Single Judge of the Allahabad High Court in Sales Tax Revision No. 1570 of 1990 whereby and whereunder the revision petition filed by the appellant herein was dismissed. 3.Respondent herein is engaged in manufacture of crushed bone. It runs a bone mill for the above-mentioned purpose. 4.The question as to whether crushed bone-meal would come within the definition of the term "fertilizer" must be considered having regard to some notifications issued by the State of Uttar Pradesh from time to time. By a notification dated 16-07-1956, 'Fertilizers' other than 'Chemical Fertilizers' were exempted from payment of sales tax by the State in exercise of its powers conferred upon it under the U.P. Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said conclusion relying on or on the basis of the decisions of the M.P. High Court in Sagar Bone Mills (supra) and the Allahabad High Court in Crusher and Fertilizer Company (supra). 7.In Sagar Bone Mills (supra), the Madhya Pradesh High Court stated the law, thus : "...It cannot be denied that bone-meal or crushed bones are "bones of animals" which include powdered bones. The three entries referred to earlier must be read harmoniously, and, so read, their effect is clearly to impose sales tax on bones of animals which include crushed bones and bone-meal. 4. In coming to the conclusion that the question whether crushed bone or bone-meal manufactured by the assessee was "fertilizer" for the purpose of the Sales Tax Acts should be det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Directorate of Marketing and Inspection, Ministry of Food and Agriculture, Government of India, in terms whereof four products were obtained from bones known as: (1) Bones sinews, (2) Crushed bones, (3) Bone grits, and (4) Bone meal. The characteristics of the said four products from bones are said to be different. The learned Judges also referred to the Standard Cyclopedia of Modern Agriculture, wherein a distinction had been drawn between 'bone meal' and 'crushed bone', on the basis whereof it was opined : "6. As noted above in the instant case the assessee is dealing in crushed bones and not bone-meal. The distinction between the two-commodities is quite clear on the basis of the information contained in the report of the Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the taxing statute would be allowed to operate. In any event, such a question must be determined having regard to the expert opinion in the field. We have noticed hereinabove the difference between 'bone meal' and 'crushed bone'. Different utilities of the said items has also been noticed by the Allahabad High Court itself. The High Court or for that matter, the Tribunal did not have the advantage of opinion of the expert to the effect as to whether crushed bones can be used only for the purpose of fertilizer or whether crushed bones are sold to the farmers for use thereof only as fertilizer. 12.For the reasons aforementioned, we set aside the orders of the Assessing Authorities including that of the High Court. However, we intend to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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