Judgment

S.B. SINHA, J. - Leave granted.

2. Whether a "crushed bone" can be treated to be "fertiliser" is the question involved in this appeal arising out of a judgment and order dated 20 - 10 - 2003 passed by a learned Single Judge of the Allahabad High Court in Sales Tax Revision No. 1570 of 1990 whereby and whereunder the revision petition filed by the appellant herein was dismissed.

3. The respondent herein is engaged in manufacture of crushed bone. It runs a bone mill for the abovementioned purpose.

4. The question as to whether crushed bone would come within the definition of the term "fertiliser" must be considered having regard to some notifications issued by the State of Uttar Pradesh from time to time. By a notification dated 16 - 7 - 1956, "fertilisers" other than "chemical fertilisers" were exempted from payment of sales tax by the State in exercise of its powers conferred upon it under the U.P. Sales Tax Act, 1948. However, by reason of a notification dated 10 - 3 - 1970, "chemical fertilisers" were also brought within the purview of exemption from payment of sales tax. By a notification dated 31 - 3 - 1976 a taxing entry was introduced in the Schedule appended to the