1985 (2) TMI 243

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....ct arising out of the proceedings under section 21 of the Act for the years 1978-79 and 1975-76. Since both the revisions have arisen against a common order, they are being disposed of together.   The only question involved in these two revisions is, whether the bone which are crushed and sold by the assessee-respondent is a crushed bone or organic fertiliser. The Tribunal on the basis of ....