https://www.taxtmi.com/caselaws?id=150955 Bone-meal was held not to fall within the general fertilizer exemption because the statute separately dealt with powdered bones as taxable goods. The apparent overlap between Schedule I and the specific entries in Schedules II and III was resolved by harmonious construction, with the specific entries prevailing so that they were not rendered ineffective. The later amendment excluding powdered and crushed bones from the fertilizer entry was treated as clarificatory. The levy on sales of powdered bones also survived the Article 14 challenge, as fiscal classification was found to be within legislative discretion and no hostile discrimination was shown. en-us Wed, 03 Apr 1974 00:00:00 +0530 Sat, 25 May 2013 11:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150955 Bone-meal was held not to fall within the general fertilizer exemption because the statute separately dealt with powdered bones as taxable goods. The apparent overlap between Schedule I and the specific entries in Schedules II and III was resolved by harmonious construction, with the specific entries prevailing so that they were not rendered ineffective. The later amendment excluding powdered and crushed bones from the fertilizer entry was treated as clarificatory. The levy on sales of powdered bones also survived the Article 14 challenge, as fiscal classification was found to be within legislative discretion and no hostile discrimination was shown. Case-Laws VAT and Sales Tax Wed, 03 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150955