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TMI Blog1988 (10) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... e revision petitions, the question raised is whether hoofs and horn meal is a chemical fertilizer or not? The assessing authority on the basis of the circular issued by the Commissioner, Commercial Taxes, dated 23rd June, 1972 taxed them to be a chemical fertilizer. Aggrieved against these assessment orders, appeals were preferred before the appellate authority and the appellate authority dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, submitted that it is true that a writ petition is pending but in that writ petition, the primary question is that whether the circular issued by the Commissioner, Commercial Taxes, is within his jurisdiction or not. Therefore, the learned counsel submits that this question has to be examined in these revision petitions only as a finding has been given by the Tribunal on this question. Learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agitated this matter while leading a definite evidence to this effect that there was a chemical composition. But in view of the fact that the department has failed to produce any evidence, I think, there is no reason to disturb the finding of fact arrived at by the Tribunal. The next question which arises is whether the Tribunal has rightly found that the hoofs and horn meals fall in the defini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anything to show that both these items have any chemical component in it. Since, the Tribunal, after taking into consideration the relevant factors, has come to the conclusion that both the items, i.e., hoofs and horn meals, do not fall within the definition of chemical fertilizer, there is no justification for taking a different view in the matter. Thus, in this view of the matter, the view ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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