1991 (1) TMI 401

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax Tribunal dated June 22, 1989, dismissing the appeal preferred under section 14 of the said Act. For the assessment year 1977-78 (July 1, 1976 to June 30, 1977), the assessing authority levied the tax of Rs. 3,995.67 on the sale of fish-meal worth Rs. 57,081.47 and charged interest as well in the sum of Rs. 2,158.75 under section 11-B of the Act. Against this order of the assessing authority, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y-feed dealer was liable to tax. Fishmeal, however, was considered to be a fertiliser and was, therefore, a manure and exempted from tax. The case of the petitioner was that since the non-petitioner was poultry-feed dealer and so was the purchaser therefor, the feed had been wrongly treated as a fish-meal. The purpose for which the sale was made and for which it had been obtained were relevant c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X