M/S. NOORIE MANURE MILL, SAMBHAL vs COMMNR. TRADE TAX, U.P.

The Supreme Court addressed the classification of 'horn' and 'hoof' in relation to 'bone' under the U.P. Trade Tax Act, determining that they do not fall within the definition of 'bone' for tax purposes. The Court held that crushed bones, when sold as fertilizer, are exempt from trade tax based on prior notifications and the common law identity of the commodities. The judgment clarified that the taxability of crushed bones must consider their intended use and expert opinions, leaving the question open for future cases.