Crushed bones are not fertilisers in common parlance and remain taxable under the specific bones entry.

Crushed bones were held not to be fertilisers because trade and technical material showed they are distinct from bone-meal: crushed bones are larger bone pieces mainly used as raw material for glue and gelatine, while bone-meal is a powdered fertiliser. The assessee failed to show that crushed bones are understood in common parlance as manure or fertiliser, and their principal commercial use supported classification outside the exempt entry. The specific taxable entry for bones therefore applied under the U.P. Sales Tax Act.

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Issues: Whether crushed bones manufactured and sold by the assessee are fertilisers exempt from tax or are taxable as bones under the U.P. Sales Tax Act.

Analysis: Crushed bones were found to be distinct from bone-meal on the basis of trade and technical material showing that crushed bones are larger bone pieces mainly used as raw material for glue and gelatine, whereas bone-meal is a powdered product used as fertiliser. The assessee failed to establish that crushed bones are understood in common parlance as fertilisers, and the commodity's principal commercial use and export character supported the conclusion that it was not a manure or fertiliser. The entries relating to bones and fertilisers were therefore construed to give effect to the specific taxable entry for bones.

Conclusion: Crushed bones are not fertilisers and fall within the taxable entry relating to bones.

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