2012 (12) TMI 959

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....dhyay, Chief Standing Counsel, For the Respondent : H.M. Bhatia  JUDGMENT :- The judgment of the court was delivered by BARIN GHOSH C.J.-These two revisions raise the same questions, but in respect of two different assessment years and, accordingly, we have considered these matters together and dispose of the same by this common judgment. 2. The respondent-assessee is a manufac....

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....tarakhand Value Added Tax Act. The ordinary grammatical meaning of fertilizer is "a chemical or natural substance added to soil to increase its fertility". In the packet, a representation has been made that the product helps in converting a compost heap into fertilizer. Under the circumstances, the Department proceeded on the basis that the product was not a fertilizer. While doing so, it did not ....

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....er, remitted back the matter for a fresh inquiry. Before the Tribunal, it was contended by the assessee that the product in question is known to the world as a fertilizer as even the Government purchases the product in question as fertilizer. On the basis of the ratio that in the event there is a confusion as to the use of a particular product, the use known in the market generally should be deeme....