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of <h1>Kerala HC: Zinc Sulfate Classified as Fertilizer under Sales Tax Act</h1> The Kerala HC held that zinc sulphate is classified as a fertilizer under entry 54 of the Kerala General Sales Tax Act, relying on an agriculture ... - The Kerala High Court ruled that zinc sulphate is considered a fertilizer under entry 54 of the Kerala General Sales Tax Act. The decision was based on a clarification from the Joint Director of Agriculture and a previous court case regarding rock phosphate. The tax revision was dismissed with no costs. Petition dismissed.
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