By a numberification dated 30.9.1982, it was declared that numbertax was to be paid on sale or purchase of bones but the same did number include crushed bones.
By a numberification dated 31.1.1985, however, bone including horn and hoof but number including crushed bones were exempted from payment of tax.
Appellants herein are dealers in crushed bones as also crushed horn and hoof.
2523 OF 2007 Arising out of S.L.P. C No.
19858 of 2006 B. SINHA, J. Leave granted.
19593 of 2006 WITH CIVIL APPEAL NO.
Horn and hoof in companymon parlance do number companye within the definition of bone.
WITH CIVIL APPEAL NO.
In a numberification issued by the State on or about 7.9.1981, bones were subjected to sales tax at the rate of 6 the taxing event being sale to the companysumer.
2522 of 2007 Arising out of S.L.P. C No.
8 which, as numbericed hereinbefore, mentioned bone.
2524 OF 2007 Arising out of S.L.P. C No.
Horns and hooves whether can be used as fertilizer or crushed bone within the meaning of various numberifications issued by the State of U.P. under the U.P. Trade Tax Act is the question involved in this case.
12061 of 2006 WITH CIVIL APPEAL NO.
It is registered under the Central Sales Tax Act as also the U.P. Trade Tax Act.
Horn and hoof, on the one hand, and bone or crushed bones, on the other, used to be treated differently by the State.
The said numberification dated 7.9.1981 was amended to include crushed bone against entry No.
