TMI Blog2007 (5) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... mon parlance do not come within the definition of 'bone'. Horns and hooves whether can be used as fertilizer or crushed bone within the meaning of various notifications issued by the State of U.P. under the U.P. Trade Tax Act is the question involved in this case. 3. Appellants herein are dealers in crushed bones as also crushed horn and hoof. It is registered under the Central Sales Tax Act as also the U.P. Trade Tax Act. 4. Horn and hoof, on the one hand, and bone or crushed bones, on the other, used to be treated differently by the State. In a notification issued by the State on or about 7-9-1981, 'bones' were subjected to sales tax at the rate of 6%; the taxing event being sale to the consumer. By a notification dated 30-9-1982, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orne in mind that if one commodity is not ordinarily known as another commodity; normally, the provisions of taxing statute in respect of former commodity which comes within the purview 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 different 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 crashed bones are sold to the farmer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluding Horn and Hoof", in my view the crushed horns and hoofs being crushed bones are also deemed to be excluded. Tribunal has also committed an error in treating crushed Horns and Hoofs as fertilizer. In the case of M/s. Hindustan Bone Mills Pvt. Ltd. v. Commissioner of Trade Tax re ported in 2005 UPTC 885 this Court held that crushed bone is not a fertilizer. In this view of the matter, the order of the Tribunal is liable to be set aside and the appeal filed by the Commissioner of Trade Tax before the Tribunal is liable to be allowed." 8. Following the said judgment, the High Court refused to interfere with the direction of the Tribunal for pre-deposit of 25% of the disputed amount of tax in the cases involving the other two appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
