COMMERCIAL TAXES OFFICER Vs. HIRA CRUSHING PVT LTD

JUDGEMENT

(1.) ALL these revision petitions involve a common question of law, therefore, they are disposed of by this common order. In all these revision petitions, the question raised is whether hoofs and horn meal is a chemical fertilizer or not ? The assessing authority on the basis of the circular issued by the Commissioner, Commercial Taxes, dated 23rd June, 1972 taxed them to be a chemical fertilizer.

(2.) AGGRIEVED against these assessment orders, appeals were preferred before the appellate authority and the appellate authority dismissed the appeals. Assessee approached the Tribunal. The Tribunal after considering over the matter and looking into the evidence, came to the conclusion that both these items, namely, hoofs and horn meal do not fall in the definition of the chemical fertilizer. It came to the conclusion that it is an organic manure. Department did not produce any evidence whatsoever for showing that both these items have any element of chemical composition in it.

(3.) THE next question which arises is whether the Tribunal has rightly found that the hoofs and horn meals fall in the definition of chemical fertilizer or not. THE learned Member of the Tribunal, after referring to the meaning of the word "chemical" as given in the order dated 4th March, 1987 (annexure 3) and on the basis of the Fertilizer (Control) Order, 1957 issued by the Government of India and on the basis of the Export Statistics, Volume II, No. VIII, issued by the Chemicals and Allied Products Export Promotion Council, World Trade Centre, Calcutta, and the certificate of the Analysis issued by the District Agriculture Officer, Jodhpur, and few more authoritative material came to the conclusion that both these items, namely, the hoofs and horn meals, do not fall in the category of chemical fertilizer.