https://www.taxtmi.com/caselaws?id=1360 The Supreme Court clarified the tax classification of crushed bones, horns, and hooves under the U.P. Trade Tax Act. It emphasized the distinction between 'bone meal' and 'crushed bone,' indicating the need for expert opinions on the use of crushed bones as fertilizer. The Court disagreed with the High Court's interpretation that horns and hooves could be considered bones, highlighting the lack of statutory definitions. The judgment set aside the High Court's decision, remanding the matter to the Tribunal for further consideration with the opportunity for additional evidence, waiving the requirement for the appellant to deposit 25% of the disputed tax amount and not awarding any costs. en-us Tue, 15 May 2007 00:00:00 +0530 Mon, 12 Mar 2012 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1360 The Supreme Court clarified the tax classification of crushed bones, horns, and hooves under the U.P. Trade Tax Act. It emphasized the distinction between 'bone meal' and 'crushed bone,' indicating the need for expert opinions on the use of crushed bones as fertilizer. The Court disagreed with the High Court's interpretation that horns and hooves could be considered bones, highlighting the lack of statutory definitions. The judgment set aside the High Court's decision, remanding the matter to the Tribunal for further consideration with the opportunity for additional evidence, waiving the requirement for the appellant to deposit 25% of the disputed tax amount and not awarding any costs. Case-Laws VAT and Sales Tax Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1360