https://www.taxtmi.com/caselaws?id=144119 Bone-meal and crushed bone were treated differently under the two sales tax enactments. For the Madhya Pradesh General Sales Tax Act, 1958, the commodity fell within the taxable entry and was not exempt under the claimed schedule entry. Under the Central Provinces and Berar Sales Tax Act, 1947, the term "fertilizer" was construed in its ordinary popular sense; on that basis, bone-meal and crushed bone were held to be fertilizers and therefore exempt. The Court also held that chemical analysis to test conformity with the Fertilizer (Control) Order, 1957 was unnecessary for sales tax assessment, because the relevant inquiry was common parlance classification, not technical standards. en-us Tue, 26 Apr 1966 00:00:00 +0530 Fri, 19 Apr 2013 17:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144119 Bone-meal and crushed bone were treated differently under the two sales tax enactments. For the Madhya Pradesh General Sales Tax Act, 1958, the commodity fell within the taxable entry and was not exempt under the claimed schedule entry. Under the Central Provinces and Berar Sales Tax Act, 1947, the term "fertilizer" was construed in its ordinary popular sense; on that basis, bone-meal and crushed bone were held to be fertilizers and therefore exempt. The Court also held that chemical analysis to test conformity with the Fertilizer (Control) Order, 1957 was unnecessary for sales tax assessment, because the relevant inquiry was common parlance classification, not technical standards. Case-Laws VAT and Sales Tax Tue, 26 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144119