S.B.Sinha, J. - (1.) LEAVE granted.
(2.) WHETHER a 'crushed bone' can be treated to be 'fertilizer' is the question involved in this appeal arising out of a judgment and order dated 20.10.2003 passed by a learned Single Judge of the Allahabad High Court in Sales Tax Revision No. 1570 of 1990 whereby and whereunder the revision petition filed by the appellant herein was dismissed. Respondent herein is engaged in manufacture of crushed bone. It runs a bone mill for the above-mentioned purpose. The question as to whether crushed bone-meal would come within the definition of the term "fertilizer" must be considered having regard to some notifications issued by the State of Uttar Pradesh from time to time. By a notification dated 16.07.1956, 'Fertilizers' other than 'Chemical Fertilizers' were exempted from payment of sales tax by the State in exercise of its powers conferred upon it under the U.P. Sales Tax Act, 1948. However, by reason of a notification dated 10.3.1970, 'Chemical Fertilizers' were also brought within the purview of exemption from payment of sales tax. By a notification dated 31.03.1976 a taxing entry was introduced in the Schedule appended to the notification dated 15.11.1971 in terms whereof sale of 'bone to consumer' was exigible to sales tax of 6 per cent. Yet, in terms of 7.09.1981, the Schedule appended to the said Act was amended; the relevant entries being 8 and 10 read as under:- JUDGEMENT_601_TLPRE0_2007Html1.htm
(3.) IT is in the aforementioned context, the question as to whether 'crushed bone' would answer the description of 'fertilizer' or not is required to be considered. We may notice that the High Court in view of some decisions rendered by the Tribunal as also a decision of the learned Single Judge of the M.P. High Court in Commissioner of Sales Tax, Madhya Pradesh v. Sagar Bone Mills, Sagar : No. 1 [18 STC 338] opined that 'crushed bone' would come within the purview of 'fertilizer'. Reference was also made to a decision of a learned Single Judge of the said Court in CST v. Crusher and Fertilizer Company [1985 UPTC 905]. Mr. Kavin Gulati, learned counsel appearing on behalf of the appellant, would submit that the High Court committed a serious error in arriving at the said conclusion relying on or on the basis of the decisions of the M.P. High Court in Sagar Bone Mills (supra) and the Allahabad High Court in Crusher and Fertilizer Company (supra).;