Zinc sulphate classified as a chemical fertilizer under the Kerala sales tax entry, following prior precedent.

Zinc sulphate was classified as a chemical fertilizer for purposes of entry 54 of the First Schedule to the Kerala General Sales Tax Act. The Court accepted the administrative clarification treating zinc sulphate as a chemical manure and relied on an earlier Division Bench ruling that rock phosphate, a similar product, also fell within the same entry. On that basis, zinc sulphate was brought within the fertilizer entry and the tax revision failed.

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Issues: Whether zinc sulphate is a fertilizer falling under entry 54 of the First Schedule to the Kerala General Sales Tax Act.

Analysis: The question turned on the classification of zinc sulphate under the relevant sales tax entry. The Court accepted the administrative clarification that zinc sulphate is a chemical manure and followed an earlier Division Bench decision holding that a similar product, rock phosphate, was a chemical fertilizer falling within the same entry.

Conclusion: Zinc sulphate was held to be a chemical fertilizer falling under entry 54, and the tax revision failed.

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