Commercial meaning of fish meal controls sales tax exemption; treated as organic manure, not poultry feed.

Fish meal was treated in trade and common parlance as a quick-acting organic manure and a form of fertiliser, so its commercial identity was not changed by its use as poultry feed. Tax liability had to be determined by the popular meaning of the commodity, not by a single buyer's use. On that basis, fish meal fell within the sales tax exemption notification as manure or fertiliser other than chemical fertiliser, in favour of the assessee.

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Issues: Whether fish meal is manure or fertiliser other than chemical fertiliser so as to fall within the sales tax exemption notification.

Analysis: The commodity was described and treated throughout the proceedings as fish meal, and its use as poultry feed did not by itself alter its commercial identity. Tax liability had to be determined according to the popular and commercial meaning of the commodity, not by a single purchaser's use. Government and agricultural publications showed that fish meal is understood in the trade and in common parlance as a quick-acting organic manure and a form of fertiliser. Nothing on record showed that its popular meaning was poultry feed.

Conclusion: Fish meal was held to be manure and therefore covered by the exemption notification, in favour of the assessee.

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