Supreme Court · 2007 INSC 168 · Decided 20 February 2007
Commnr, Sales Tax, U.P. v. M/S Bharat Bone Mill
- Court
- Supreme Court of India
- Citation
- 2007 INSC 168 · [2007] 2 S.C.R. 886
- Case number
- CIVIL APPEAL No. 852/2007
- Decided
- 20 February 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
U.P. Sales Tax Act, 1948-Crushed bone, if can be treated as Fertilizers r- for exemption from payment of sales tax-Held: There being no expert opinion c before High ·court or Tribunal, as to whether crushed bones can be used only for purpose of fertilizer or are sold to farmers for use question which arose for consideration in this appeal was whether a 'crushed bone' can be treated to be 'fertilizer'. D Respondent is engaged in manufacture of crushed bone. By a notification, State exempted 'Fertilizers' other than 'Chemical Fertilizers' -{ from payment of sales tax. By
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