Mixtures of specified fertilisers qualify for concessional tax when the entry covers mixed listed articles without a minimum proportion.

A mixture of chemical fertilisers such as sagar manure or sagar complex was treated as falling within item 22 of the First Schedule to the Pondicherry General Sales Tax Act because the entry, as expanded by notification, covered mixtures of two or more listed articles with or without other ingredients. The court accepted the Tribunal's finding that at least two enumerated sub-items were present in the composition and held that no minimum proportion or prescribed percentage of the listed fertilisers was required for the mixture to qualify. The commodity therefore came within the concessional entry and was assessable at the lower tax rate on the relevant turnover.

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Issues: Whether sagar manure or sagar complex, being a mixture of chemical fertilisers, fell within item 22 of the First Schedule to the Pondicherry General Sales Tax Act so as to qualify for the concessional rate of tax.

Analysis: The Tribunal had recorded a finding that at least two sub-items from item 22 had gone into the composition of sagar manure or sagar complex. Item 22, as expanded by the later notification, covered mixtures of two or more of the listed articles with or without the addition of other articles. No minimum proportion or particular percentage of the listed fertilisers was prescribed for the mixture to qualify under the relevant sub-item. Once some percentage of the enumerated chemical fertilisers was shown to have been mixed, the commodity fell within the expanded entry.

Conclusion: The commodity was covered by item 22 and was entitled to assessment at the concessional rate of tax.

Final Conclusion: The revision succeeded and the assessee obtained the benefit of the lower tax rate on the relevant turnover.

Ratio Decidendi: Where a taxing entry covers mixtures of specified articles, the commodity falls within the entry if it contains some of the enumerated articles in mixture, even without any prescribed minimum proportion.

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