https://www.taxtmi.com/caselaws?id=155817 Hoofs and horn meal were held not to fall within the definition of chemical fertilizer because the record did not show any proved chemical composition. The Tribunal relied on the evidence, including the analysis certificate and authoritative material, to classify the goods as organic manure. A departmental circular alone was found insufficient to establish that the goods were chemical fertilizer, and in the absence of rebuttal evidence the factual finding was not disturbed. en-us Tue, 04 Oct 1988 00:00:00 +0530 Sat, 07 Sep 2013 18:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155817 Hoofs and horn meal were held not to fall within the definition of chemical fertilizer because the record did not show any proved chemical composition. The Tribunal relied on the evidence, including the analysis certificate and authoritative material, to classify the goods as organic manure. A departmental circular alone was found insufficient to establish that the goods were chemical fertilizer, and in the absence of rebuttal evidence the factual finding was not disturbed. Case-Laws VAT and Sales Tax Tue, 04 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155817