1966 (4) TMI 63

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....dule III of the same Act or is it exempt from the payment of sales tax under entry No. 22 of Schedule I of the same Act? (2) Is it necessary to make an analysis of the crushed bone or bone-meal to find out whether it satisfies the standards prescribed in the Schedule appended to the Fertilizer (Control) Order, 1957?" 2.. The assessee Messrs. Sagar Bone Mills, Sagar, is engaged in the business of manufacturing crushed bones and bone-meal. In the proceedings for assessment of sales tax for the period from 1st September, 1960, to 28th February, 1961, the assessee raised the contention that as crushed bones and bone-meal were exempt from tax under the M.P. General Sales Tax Act, 1958, no sales tax could be levied on sale transactions of c....

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....with the analytical reports." 3.. The period of assessment involved in this reference is governed fully by the provisions of the M.P. General Sales Tax Act, 1958. Schedule I of that Act enumerates goods exempt from sales tax; and the enumeration contains as item No. 22 "fertilizer other than oil-cakes." Thus, fertilizers other than oil-cakes are exempt from tax. It is, however, not necessary to consider whether crushed bones and bone-meal fall within entry No. 22 of Schedule I. The reason is that entry No. 11 of Part III of Schedule II read with entry No. 2 of Schedule III specifically subjects "bones of animals including powdered bones, horns and hoofs" to tax. Therefore, even if crushed bones and bone-meal were to be taken as fertilize....

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....therefore, not justified in pressing into service the definition of "fertilizer" given in the Fertilizer (Control) Order, 1957-a statutory provision, the scope and object of which is altogether different from the Sales Tax Act. The Tribunal was, therefore, in error in remanding the matter to the Sales Tax Officer for a fresh decision after determining whether the produce manufactured by the assessee was or was not a "fertilizer" according to the definition of that term given in the Fertilizer (Control) Order, 1957. 5.. For these reasons, our answer to the first question is that bone-meal or crushed bone is taxable under entry No. 11 of Part III of Schedule II of the M.P. General Sales Tax Act, 1958, read with entry No. 2 of Schedule III ....