1982 (4) TMI 262

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....th December, 1979, passed by the Deputy Commissioner in revision upholding the order of assessment and the demand notice issued for recovery of Rs. 9,282 as sales tax. 2.. The order of assessment which was passed on 2nd May, 1974, treated bone sinews, crushed bones, bone grists and bone-meal as powdered bones falling within entry No. 9 in Part I of Schedule II to the Act. The sales of these commodies were taxed at 2 per cent. In the reassessment proceedings, it was held that bone sinews do not fall within the description of powdered bones under entry No. 9 in Part I of Schedule II and that sales of bone sinews have to be taxed under the residuary entry at the rate of 7 per cent. 3.. Entry No. 9 in Part I of Schedule II reads as follow....

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....of bones less than 2 inches in length but not smaller than 3/16th inch. Crushed bones are mainly exported and find a ready market abroad for use as raw material in the manufacture of glue and gelatine. These industries are not developed to any appreciable extent in India. According to the trade there are no factories in India that produce bone glue of proper quality. In India generally glue is manufactured on cottage industry scale from hide fleshings and trimmings and bone sinews. Bone grists.-These are crushed bones of a smaller size, i.e., less than 3/16 inch but more than 3/32 inch. Bone grist is mostly exported and the principal importing country is Ceylon where it is used as a fertilizer. A very small quantity of grist is put to us....

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....It did contain some pieces of bone but substantially it contained fibrous material which cannot be described as bone.  8.. The learned counsel for the petitioners referred to us the following extracts from Gray's Anatomy, 32nd edition: "Most muscles are provided with tendons at one or both extremities. Tendons are known to the layman as 'sinews' or 'leaders'; they consist of white fibrous tissue and are usually cord-or band-like in appearance." (page 547). "The tendons are tough, whitish cords, varying in length and thickness, and devoid of elasticity. They consist of numerous parallel fascicles of collagen fibres and their parent cells, surrounded by fibro-arsolar tissue which binds them all together and constitutes the in....