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TMI Blog2017 (5) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... ase revision dismissed. - T.C.(MD)No.81 of 2009, 135 of 2012 and T.C.No.13 of 2010 - - - Dated:- 4-5-2017 - Mr. T.S. Sivagnanam and Mr. P.Velmurugan, JJ. For Petitioner : Mr.R.Karthikeyan(for all case) Additional Government Pleader For Respondent : Mr.R.D.Ganesan(for all cases) ORDER Heard Mr.Raja Karthikeyan, learned Additional Government Pleader appearing for the appellant and Mr.R.D.Ganesan, learned counsel appearing for the respondent. 2. These Tax Revision case have been filed by the Revenue challenging the orders passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Madurai dated 05.03.2003, 03.12.2001 and 03.12.2001 passed in M.T.S.A.No.906, 126 and 129 of 2001, respectively. 3. The issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of this Court in the case of Tvl.P.P.M.Thangaiya Nadar Vs. The State of Tamil Nadu , reported in 1980, 46 STC 67 and the decision of the Tribunal in the case of Arasan Fertilizers Private limited Vs. The State of Tamil Nadu in MTA No.132 of 1996 dated 28.07.1998 , wherein the Tribunal held that the horn meal is an organic manure, by referring to the notification dated 26.03.1985, as well as the other materials, which were placed before the Tribunal to show that the said product is an organic manure. The dealer also placed reliance upon another decision in the case of Tvl.Arasan Fertilizers (P) Ltd., Vs. The Deputy Commercial Tax Officer Ettayapuram in A.P.No. 121 of 1997 dated 30.08.1999. The Revenue contented that the ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meal powder from and out of the bones purchased from unregistered dealers in steam process by adding chemicals and the commodity, viz., horn meal is not a manure and therefore, grant of exemption is not correct. 8. Firstly, we may note that the above contention raised by the revenue is a question of fact and not a question of law. Nevertheless, we have considered the entire matter and took note of the most important fact that the Appellate Assistant Commissioner as well as the Special Appellate Tribunal accepted the fact that the purchases effected by the respondent dealer were for export sale. The question would be whether the transaction will not become an export sale, if there has been an intermediary process, as stated by the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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