https://www.taxtmi.com/caselaws?id=156342 Fish-meal was treated according to its commercial identity and recognised market use, and was held to fall within the exempt category as manure under the Rajasthan Sales Tax Act, 1954. The buyer's status as a poultry-feed dealer, or the possibility that the material could also be used as feed, was held immaterial to taxability. A commodity does not lose its character as fish-meal merely because one of its uses is poultry feed, and the wider exemption therefore applied. The department's revision failed. en-us Thu, 03 Jan 1991 00:00:00 +0530 Wed, 18 Sep 2013 16:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156342 Fish-meal was treated according to its commercial identity and recognised market use, and was held to fall within the exempt category as manure under the Rajasthan Sales Tax Act, 1954. The buyer's status as a poultry-feed dealer, or the possibility that the material could also be used as feed, was held immaterial to taxability. A commodity does not lose its character as fish-meal merely because one of its uses is poultry feed, and the wider exemption therefore applied. The department's revision failed. Case-Laws VAT and Sales Tax Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156342