https://www.taxtmi.com/caselaws?id=233443 Bone meal was held not to fall within "organic manure" under Entry 17 of the Third Schedule to the KGST Act because the statutory explanation confined that expression to manure produced or derived naturally from plants or animals, whereas bone meal was obtained by mechanical crushing and grinding of bones. The classification challenge to its inclusion in Entry 57 of the First Schedule also failed, as a discrimination plea could not succeed once the product did not satisfy the exemption entry; equality cannot be claimed to perpetuate illegality. Limited relief was recognised on interest: where assessment orders were stayed and tax was paid within the stipulated period, interest was not payable. en-us Wed, 07 Nov 2012 00:00:00 +0530 Wed, 01 May 2013 11:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233443 Bone meal was held not to fall within "organic manure" under Entry 17 of the Third Schedule to the KGST Act because the statutory explanation confined that expression to manure produced or derived naturally from plants or animals, whereas bone meal was obtained by mechanical crushing and grinding of bones. The classification challenge to its inclusion in Entry 57 of the First Schedule also failed, as a discrimination plea could not succeed once the product did not satisfy the exemption entry; equality cannot be claimed to perpetuate illegality. Limited relief was recognised on interest: where assessment orders were stayed and tax was paid within the stipulated period, interest was not payable. Case-Laws VAT and Sales Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233443