https://www.taxtmi.com/caselaws?id=152946 Fish meal was treated in trade and common parlance as a quick-acting organic manure and a form of fertiliser, so its commercial identity was not changed by its use as poultry feed. Tax liability had to be determined by the popular meaning of the commodity, not by a single buyer's use. On that basis, fish meal fell within the sales tax exemption notification as manure or fertiliser other than chemical fertiliser, in favour of the assessee. en-us Wed, 22 Oct 1980 00:00:00 +0530 Sat, 13 Jul 2013 13:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152946 Fish meal was treated in trade and common parlance as a quick-acting organic manure and a form of fertiliser, so its commercial identity was not changed by its use as poultry feed. Tax liability had to be determined by the popular meaning of the commodity, not by a single buyer's use. On that basis, fish meal fell within the sales tax exemption notification as manure or fertiliser other than chemical fertiliser, in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 22 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152946