https://www.taxtmi.com/caselaws?id=157013 Bone and bone meal were treated as separate commercial commodities under the Karnataka Sales Tax Act, with the schedules classifying them differently. Purchase tax attached to the last purchase of bone under the Third Schedule, while bone meal remained independently taxable as a distinct item under the Second Schedule at the first-sale stage. The court held that the fact that bone meal is manufactured from bone does not merge the two into one taxable commodity, and the statutory classification was valid. The challenge to levy tax on both items therefore failed. en-us Thu, 03 Jun 1993 00:00:00 +0530 Fri, 27 Sep 2013 16:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157013 Bone and bone meal were treated as separate commercial commodities under the Karnataka Sales Tax Act, with the schedules classifying them differently. Purchase tax attached to the last purchase of bone under the Third Schedule, while bone meal remained independently taxable as a distinct item under the Second Schedule at the first-sale stage. The court held that the fact that bone meal is manufactured from bone does not merge the two into one taxable commodity, and the statutory classification was valid. The challenge to levy tax on both items therefore failed. Case-Laws VAT and Sales Tax Thu, 03 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157013