https://www.taxtmi.com/caselaws?id=150955 Specific taxing entries for powdered bones prevail over the general Schedule I exemption for fertilizer when both appear to cover bone-meal. Harmonious construction requires each entry to operate and prevents the specific entries in Schedules II and III from becoming ineffective; powdered bones therefore remain taxable. A subsequent amendment excluding powdered and crushed bones from the fertilizer entry is treated as clarifying the original position. The sales-tax classification does not offend Article 14 absent proof that dealers in powdered bones and other fertilizers form the same class or that the distinction amounts to hostile discrimination. Reassessment orders are consequently sustained. 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 Specific taxing entries for powdered bones prevail over the general Schedule I exemption for fertilizer when both appear to cover bone-meal. Harmonious construction requires each entry to operate and prevents the specific entries in Schedules II and III from becoming ineffective; powdered bones therefore remain taxable. A subsequent amendment excluding powdered and crushed bones from the fertilizer entry is treated as clarifying the original position. The sales-tax classification does not offend Article 14 absent proof that dealers in powdered bones and other fertilizers form the same class or that the distinction amounts to hostile discrimination. Reassessment orders are consequently sustained. Case-Laws VAT and Sales Tax Wed, 03 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150955