1980 (10) TMI 182

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....Additional Judge (Revisions), Sales Tax, that fish meal is fertiliser other than chemical fertiliser and therefore exempt from payment of sales tax under Notification No. 3470/X dated 16th July, 1956. It was found by the assessing authority that the assessee had sold fish meal to the Poultry Development Officer, Delhi. From this he inferred that fish meal was poultry feed. Before this in appeal....

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....h meal or not. According to him mere describing it as fish meal could not make it fish meal unless it was proved by the assessee that it had the necessary ingredients which go to constitute fish meal. The argument is devoid of any merit. The assessee had claimed that it sold fish meal. The department did not dispute it nor asked the assessee whether the sale made by it was of anything else than fi....

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....re fact that it was sold to the District Poultry Officer did not necessarily mean that the sale was made for being used as poultry feed. Apart from it a commodity is capable of being put to more than one use (sic) the payment of tax depends on its popular or general meaning in commercial world. If fish meal is understood in the commercial circle as a commodity which is used for manure then it cann....

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....ural Research, New Delhi, manure and fertiliser have been described at page 119 and one of the fertilisers mentioned is fish manure. At page 123 fish manure has been described as under: "Fish manure is available either as dried fish or as fish meal or powder." In "Manures and Fertilizers" by K.S. Yawarlkar and J.P. Agarwal, fish manure has been described as under: "Fish meal is quick-acting ....