https://www.taxtmi.com/caselaws?id=152778 Crushed bones were held not to be fertilisers because trade and technical material showed they are distinct from bone-meal: crushed bones are larger bone pieces mainly used as raw material for glue and gelatine, while bone-meal is a powdered fertiliser. The assessee failed to show that crushed bones are understood in common parlance as manure or fertiliser, and their principal commercial use supported classification outside the exempt entry. The specific taxable entry for bones therefore applied under the U.P. Sales Tax Act. en-us Fri, 25 Jan 1980 00:00:00 +0530 Wed, 10 Jul 2013 18:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152778 Crushed bones were held not to be fertilisers because trade and technical material showed they are distinct from bone-meal: crushed bones are larger bone pieces mainly used as raw material for glue and gelatine, while bone-meal is a powdered fertiliser. The assessee failed to show that crushed bones are understood in common parlance as manure or fertiliser, and their principal commercial use supported classification outside the exempt entry. The specific taxable entry for bones therefore applied under the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Fri, 25 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152778