https://www.taxtmi.com/caselaws?id=154345 The High Court ruled in favor of M/s. Nilokheri Bone Mills, classifying bone-meal as fertilizer for tax exemption under Schedule B of the State Act. The Court held that bone-meal's inclusion in the Act as a fertilizer warranted exemption, without requiring proof of specific use post-sale. The judgment emphasized statutory interpretations and common parlance meanings in tax law, affirming the assessee's entitlement to exemption without addressing the department's obligation to segregate sales based on use. en-us Wed, 01 Feb 1984 00:00:00 +0530 Sat, 17 Aug 2013 16:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154345 The High Court ruled in favor of M/s. Nilokheri Bone Mills, classifying bone-meal as fertilizer for tax exemption under Schedule B of the State Act. The Court held that bone-meal's inclusion in the Act as a fertilizer warranted exemption, without requiring proof of specific use post-sale. The judgment emphasized statutory interpretations and common parlance meanings in tax law, affirming the assessee's entitlement to exemption without addressing the department's obligation to segregate sales based on use. Case-Laws VAT and Sales Tax Wed, 01 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154345