https://www.taxtmi.com/caselaws?id=144113 Bone-meal and crushed bone were treated as taxable under the specific entries covering bones, powdered bones, horns and hoofs in the Madhya Pradesh General Sales Tax Act, so the general exemption for fertilizers did not apply. The taxing and exemption entries had to be read harmoniously, but the specific taxing provision prevailed over any ordinary description of the goods as fertilizer. A definition of "fertilizer" in the Fertilizer (Control) Order, 1957 could not control classification under the Sales Tax Act, so no separate analysis under that Order was required for tax assessment. en-us Tue, 26 Apr 1966 00:00:00 +0530 Fri, 19 Apr 2013 17:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144113 Bone-meal and crushed bone were treated as taxable under the specific entries covering bones, powdered bones, horns and hoofs in the Madhya Pradesh General Sales Tax Act, so the general exemption for fertilizers did not apply. The taxing and exemption entries had to be read harmoniously, but the specific taxing provision prevailed over any ordinary description of the goods as fertilizer. A definition of "fertilizer" in the Fertilizer (Control) Order, 1957 could not control classification under the Sales Tax Act, so no separate analysis under that Order was required for tax assessment. Case-Laws VAT and Sales Tax Tue, 26 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144113