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3 judgments · newest first · showing 1–3
The appellant, Bharat Bone Mill, manufactures crushed bone and argued that the product should be classified as a fertilizer and therefore exempt from Uttar Pradesh sales tax under the state's exemption notifications. The State had earlier exempted fertilizers (including chemical fertilizers) but …
The Food Corporation of India (FCI) purchased food grains from the State of Uttar Pradesh under levy orders issued pursuant to Section 3 of the Essential Commodities Act, 1955, and also distributed fertilizers under the Fertilizer (Control) Order, 1957. The State sought to levy purchase tax and a 5% …
The case concerned a challenge by fertilizer dealers to a Uttar Pradesh Government notification issued under Rule 114 of the Defence of India Rules, 1971, which fixed the selling price of fertilizer stocks acquired before 31 May 1974 at the lower price fixed by an earlier Central Government …
