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<h1>Court Upholds Purchase Tax on Bone & Sales Tax on Bone Meal as Separate Commodities</h1> The Court upheld the levy of purchase tax on bone purchased, distinct from sales tax on bone meal, as separate commodities under different tax schedules. ... - The petitioner challenged the levy of purchase tax on bone purchased, which was later sold as bone meal. The Court upheld the tax levy, stating that bone and bone meal are treated as separate commodities under different tax schedules. The petitioner was liable to pay purchase tax on bone and sales tax on bone meal. The distinction made by the Legislature must be followed in tax implementation. The revision petition was dismissed with no costs.