R.M.Sahai, J. - (1.) By this revision the Commissioner of Sales Tax has challenged the correctness of the view taken by the Additional Judge (Revisions), Sales Tax, that fish meal is fertiliser other than chemical fertiliser and therefore exempt from payment of sales tax under Notification No. 3470/X dated 16th July, 1956.
(2.) It was found by the assessing authority that the assessee had sold fish meal to the Poultry Development Officer, Delhi. From this he inferred that fish meal was poultry feed. Before this in appeal the case had been remanded to the assessing authority to find out whether fish meal was fertiliser or poultry feed. The assessing authority did not make any effort and based its decision on the sale to the Poultry Development Officer. This was not accepted by the appellate authority because fish meal sold by the assessee was purchased from the companies which manufactured fertiliser and their turnover had been held to be exempt. The revising authority upheld the finding because the department claimed to have filed a certificate from the Deputy Director, Fish Meal, Agra, that fish meal was poultry feed but no such certificate was on record.
(3.) It was argued by the learned standing counsel that there was no finding by any of the authorities whether the commodity sold by the assessee was fish meal or riot. According to him mere describing it as fish meal could not make it fish meal unless it was proved by the assessee that it had the necessary ingredients which go to constitute fish meal. The argument is devoid of any merit. The assessee had claimed that it sold fish meal. The department did not dispute it nor asked the assessee whether the sale made by it was of anything else than fish meal. On the other hand it accepted it to be fish meal but held that as the sale was made to the Poultry Development Officer the fish meal sold by the assessee could not be held to be manure. It is therefore too late at this stage to challenge the finding or to argue that the matter should be sent back for investigation of this fact.;