1966 (4) TMI 65

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....s Tax Act, 1958, read with entry No. 2 of Schedule 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) Are bone-meal and crushed bone taxable under the Central Provinces and Berar Sales Tax Act, 1947, or are they exempt from the payment of sales tax under entry No. 25 of Schedule II of the same Act? (3) 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....

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....he appellant-firm conform to the minimum standard laid down in the Fertilizer (Control) Order he can surely claim exemption under the M.P. General Sales Tax Act or the C.P. and Berar Sales Tax Act as the case may be. On remand the assessing authority should proceed as above and take a decision in accordance with the analytical reports." 3.. The M.P. General Sales Tax Act, 1958, came into force on 1st April, 1959. So, the, period of assessment involved in this case is governed partly by the C.P. and Berar Sales Tax Act, 1947, and partly by the M.P. General Sales Tax Act, 1958. The first Act governs the period from 1st September, 1958, to 31st March, 1959, and the Act of 1958 governs the period from 1st April, 1959, to 31st August, 1959. So f....

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....947 Act. The term must be understood in its popular Since reported as Commissioner of Sales Tax, M.P. v. Sagar Bone Mills, Sagar: No. 1 [1966] 18 S.T.C. 338. meaning. Now, "fertilizer" is clearly any material which increases the productiveness of the soil. So understood, crushed bones and bone-meal, which undoubtedly when applied to soil promote field and horticultural crops, are fertilizers. Under the Act of 1947, crushed bones and bone-meal are clearly exempt from tax. 5.. The third question with regard to the analysis of crushed bones or bone-meal for determining whether it satisfies the standards prescribed in the Schedule appended to the Fertilizer (Control) Order, 1957, must be answered in the same way we answered an identical ques....