COMMNR., SALES TAX, U.P. vs S/S. BHARAT BONE MILL

The Supreme Court addressed whether 'crushed bone' qualifies as 'fertilizer' under the U.P. Sales Tax Act, 1948. The Court held that the definition of 'fertilizer' must be interpreted in the context of specific statutory provisions and notifications, including the exemption of certain fertilizers from sales tax. The Court concluded that 'crushed bone' does not fit the definition of 'fertilizer' as per the relevant notifications, thereby overturning the High Court's ruling that included it under the exemption.