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TMI Blog1984 (2) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... ods worth Rs. 2,47,161.50. After excluding a sum of Rs. 450 on account of sale made to a registered dealer in Haryana, the Assessing Authority disallowed the claim of the assessee for exemption. The assessee went up in appeal and raised two contentions: (i) that the order of the Assessing Authority, holding that the sale of bone-meal of the value of Rs. 2,47,161.50 was not in the course of export out of the territory of India, was illegal and untenable and (ii) that bone-meal was covered by the expression "fertilizer" and was exempt under the State Act, and therefore, the inter-State sale of this commodity would not be exigible to Central sales tax. The Deputy Excise and Taxation Commissioner rejected both the pleas raised before him and af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause of the mention of fertilizer in Schedule B of the Punjab General Sales Tax Act as applicable to Haryana during the relevant period? (4) Whether the department was not bound to bifurcate the sales of bonemeal used as a fertilizer as distinct from its use for other purposes? It is fairly conceded by the learned counsel for the assessee that questions Nos. (1) and (2) stand concluded against it and in favour of the Revenue by the Supreme Court decisions in Mod. Serajuddin v. State of Orissa [1975] 36 STC 136 (SC) and Manganese Ore (I.) Ltd. v. Regional Assistant Commissioner [1976] 37 STC 489 (SC). Respectfully following the above two decisions, we answer questions Nos. (1) and (2) against the assessee and in favour of the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Marketing and Inspection, Ministry of Food and Agriculture, Government of India. In Standard Cyclopedia of Modern Agriculture, Volume 11 (page 185), a distinction has been drawn between bone-meals and bone-dusts. According to Sri Swaraj Prakash, State Level Leather Officer, Punjab Khadi and Village Industries Board, Chandigarh, raw bone is as good a fertilizer as bonemeal and there is no difference in the properties of raw bones and crushed bones. Sri K.V. Raman, Head of the Department of Soil Science College of Agriculture, U.P. Agricultural University, Pantnagar, has however not gone so far and has confined himself to bone-meal). A Full Bench of the Madhya Pradesh High Court in Ratlam Bone Fertilizer Co. v. State of M.P. [1975] 35 ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extremely heavy could not be brought in use in lavatories, urinals or bath-rooms. Here the user of the goods has been taken note of to find as to what is popularly understood by sanitary fittings. It was not solely on the test of user that the hume pipes were not held to be sanitary fittings. In any case, this was a decision rendered by a Bench of two judges. In Porritts Spencer (Asia) Ltd.'s case [1978] 42 STC 433 (SC), a Bench of three Honourable judges did not accept the theory of user of a commodity to determine its character for the purpose of levy of tax. It was observed as under: "When yarn, whether cotton, silk, woollen, rayon, nylon or of any other description or made out of any other material is woven into a fabric, what come ..... X X X X Extracts X X X X X X X X Extracts X X X X
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