G.C.GARG, J. - (1.) THE Sales Tax Tribunal, Haryana, in exercise of its powers under section 42 of the Haryana General Sales Tax Act, 1973 (for short "the Act") referred the following question of law for opinion of this Court : " Whether, in the facts and circumstances of the case, gypsum is fertilizer within the meaning of entry No. 27 of Schedule 'b' of the Haryana General Sales Tax Act, 1973 ?" The facts giving rise to this reference are that the Haryana Land Reclamation and Development Corporation Limited, Karnal (for short "the Corporation") is a registered dealer under the Act. During the year 1974-75, the Corporation sold gypsum of the value of Rs. 2,08,776. The Assessing Authority after rejecting the contention of the Corporation that gypsum is a fertilizer covered by entry No. 27 of Schedule "b" attached to the Act, taxed the sale of gypsum at the rate of 6 per cent. A tax in the sum of Rs. 12,502. 56 was consequently levied by order dated July 8, 1976. The appellate authority held that gypsum and fertilizer have different uses and thus, upheld the order of the Assessing Authority. Further appeal before the Sales Tax Tribunal met with no success. It was held by the Tribunal that gypsum is not fertilizer and, therefore, not exempted from levy of sales tax. Section 6 of the Act provides incidence of taxation. Sub-section (1) of section 6 relevant for this case, reads as under : " (1) Subject to other provisions of this Act, every dealer whose gross turnover during the year immediately preceding the commencement of this Act exceeded the taxable quantum shall be liable to pay tax under this Act on all sales and purchases effected after the coming into force of this Act : Provided that this section shall not apply to a dealer who deals exclusively in goods specified in Schedule B. "
(2.) SECTION 15 of the Act provides the rates of tax. At the relevant time, a tax at the rate of six paise in a rupee was leviable on the taxable turnover of a dealer. It was in view of the above provisions, the tax of Rs. 12,502. 56 was levied on the sale of gypsum of the value of Rs. 2,08,776. Schedule "b" attached to the Act contains the description of goods, conditions and exceptions under which the provisions of sub-section (1) of section 6 of the Act providing for levy of tax shall not apply. In other words, the sales of goods detailed in Schedule "b" are not subject to levy of tax provided the conditions and exceptions indicated against each item are satisfied. Entry No. 27 of Schedule "b" relevant for this case reads as under : " 27. (a) Fertilizers excluding oil-cakes and de-oiled cakes; (b) Bones, crushed bones, bone meals, bone powder, bone grists and bone sinews. " In the above context it is to be considered whether gypsum sold by the Corporation is fertilizer covered by entry No. 27 of Schedule "b" of the Act or not. Mr. S. P. Bansal, learned counsel for the Corporation argued that gypsum is fertilizer within the meaning of entry No. 27 of Schedule "b" of the Act, and the sales tax authorities erred in not treating it as such. Term fertilizer or gypsum has not been defined in the Act and therefore, their meanings have to be considered as contained in the dictionary. The meaning of "fertilizer" appearing in Webster's New International Dictionary, Volume I, 1947, Second Edition, as is relevant for this case is as under : " fertilizer n. One that fertilizes; specif : a. An agent in fertilizing or pollinating plants, as a bee, b. That which renders fertile; specif, a manure for land, as guano, superphosphate, etc. esp. an artificial manure or commercial fertilizer. " In another latest edition of Webster's Third New International Dictionary of the English Language Unabridged, Volume I, the word "fertilizer" means : " fertilizer : 1. one that fertilizes; 2. a substance (as manure, lime or commercial fertilizer) used to fertilize soil; esp : one chemically prepared that supplied nutrients (as a mixture containing varying percentage of nitrogen, available phosphate, and water = soluble potash. "
(3.) IN the Shorter Oxford English Dictionary On Historical Principles, Volume I (A-Markworthy), Third Edition and in the Oxford English Dictionary, Volume IV, 1933 Edition, the meaning of word "fertilizer" given is same which reads : " fertilizer : 1. One who or that which fertilizes land; said esp. of manures. 2. An agent of fertilization in plants. " In so far as the word "gypsum" is concerned, this has been described to mean in different dictionaries, as under : In Webster's Third New International Dictionary, Volume I, 1947 Edition, the word "gypsum" means : " gypsum : Mineral. Hydrous calcium sulphate, Caso42h2o, colorless, when pure, occurring in the form of monoclinic crystal, easily splitting into folia, or massive, H. 2. Sp. gr. 2. 31-2. 32. Gypsum occurs in all parts of the world, and is used as a dressing for soils, for making plaster of Paris, etc. , salenite, alabaster, and satin-spar are varieties. " ;