Exhaustive taxing entry excludes N.P.K. complex fertilisers without organic manure under the unamended sales tax schedule.

The Madras HC construed entry 21 of the Tamil Nadu General Sales Tax Act, 1959, and held that the words "that is to say" made the schedule entry exhaustive rather than illustrative. Item 16 was confined to mixtures of one or more listed chemical fertilisers with one or more organic manures, so N.P.K. complex fertilisers without organic manure did not fall within the unamended entry for the relevant period. The later amendment, which widened the formula to permit mixtures of two or more listed articles with or without other articles, confirmed that the earlier provision did not cover such products.

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Issues: Whether N.P.K. complex fertilisers fell within entry 21 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, so as to attract single point levy before the amendment dated 6 August 1970, and whether they could be covered by item 16 of that entry.

Analysis: The expression "that is to say" in the entry was held to be exhaustive and not illustrative, so the entry could not be expanded beyond the articles specifically enumerated. Item 16 applied only to a mixture of one or more of the listed chemical fertilisers and one or more organic manures. Since the fertilisers in question contained no organic manure, they could not satisfy item 16. The later amendment, which substituted a broader formula permitting mixtures of two or more listed articles with or without other articles, reinforced that the unamended entry did not cover mixtures lacking organic manure.

Conclusion: The N.P.K. complex fertilisers did not fall within item 16 of entry 21 for the relevant period and were not liable to be treated as covered by the unamended entry. The finding of the Tribunal was in law, and the assessment of the Appellate Assistant Commissioner was restored, in favour of Revenue.

Final Conclusion: The dispute was resolved by holding that, prior to 6 August 1970, only mixtures involving organic manure were covered by item 16, and N.P.K. complex fertilisers without organic manure were outside the entry.

Ratio Decidendi: Where a taxing entry uses the words "that is to say" and specifies that a mixture must include organic manure, the entry is exhaustive and cannot be extended to cover mixtures lacking that statutory ingredient.

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