Supreme Court of India
Commnr, Sales Tax, U.P. v. M/s Bharat Bone Mill
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the 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 thereof only as fertilizer- Order of courts below set aside-Question of law left open. The question which arose for consideration in this appeal was whether a 'crushed bone' can be treated to be 'fertilizer'. Respondent is engaged in manufacture of crushed bone. By a notification, State exempted 'Fertilizers'
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