M/S. Noorie Manure Mill, Sambhal vs Commissioner, Trade Tax, U.P

The Supreme Court ruled that 'horn' and 'hoof' do not fall under the definition of 'bone' for tax purposes under the U.P. Trade Tax Act. The Court clarified that crushed bones, when sold as fertilizer, may not be subject to trade tax based on prior notifications and the common law identity of the commodities. The judgment emphasized the need for expert opinion to determine the utility of crushed bones versus other products, leaving the question of tax liability open for future cases.