1991 (1) TMI 401

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....preferred by the department against the judgment of the Rajasthan Sales Tax Tribunal dated June 22, 1989, dismissing the appeal preferred under section 14 of the said Act. For the assessment year 1977-78 (July 1, 1976 to June 30, 1977), the assessing authority levied the tax of Rs. 3,995.67 on the sale of fish-meal worth Rs. 57,081.47 and charged interest as well in the sum of Rs. 2,158.75 under s....

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....ed March 5, 1979. Therefore, for the assessment year 1977-78, a poultry-feed dealer was liable to tax. Fishmeal, however, was considered to be a fertiliser and was, therefore, a manure and exempted from tax. The case of the petitioner was that since the non-petitioner was poultry-feed dealer and so was the purchaser therefor, the feed had been wrongly treated as a fish-meal. The purpose for which....