Interpretation of sales tax entry excludes bone sinews from "bones of animals," directing assessment under the residuary entry.

Bone sinews were held not to fall within the sales tax entry for "bones of animals including powdered bones, horns and hoofs" because the material was substantially fibrous and tendinous tissue, not bone powder. The Court relied on trade description, dictionary meanings, and the sample's physical character, which showed only some bone fragments with the dominant feature being fibrous material. As the entry was not wide enough to cover bone sinews, they were assessable under the residuary entry.

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Issues: Whether bone sinews fall within Entry No. 9 in Part I of Schedule II to the M.P. General Sales Tax Act, 1958 as "bones of animals including powdered bones, horns and hoofs".

Analysis: Bone sinews were described as fibrous and tendinous portions adhering to bones and as by-products of bone-crushing mills. On the material placed before the Court, including the trade description and dictionary meanings, they were found to be substantially fibrous tissue and not bone powder. The sample produced also contained only some pieces of bone, the substantial character being fibrous material. The expression in the entry was therefore not wide enough to include bone sinews within powdered bones.

Conclusion: Bone sinews do not fall within Entry No. 9 in Part I of Schedule II to the M.P. General Sales Tax Act, 1958 and are liable to be assessed under the residuary entry. The challenge failed.

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