Poultry feed classification governs tax treatment of mineral mixture and shell-grit; wheat bran falls under a separate entry.

Mineral mixture and shell-grit used with poultry feed were treated as poultry feed under entry 80 of the Andhra Pradesh General Sales Tax Act because the materials were found to be mixed with feed and had no established use apart from poultry feeding. On that reasoning, both items were taxable as poultry feed rather than as general goods. Wheat bran was separately accepted as falling under entry 60(c), and its classification was not in dispute.

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Issues: Whether mineral mixture and shell-grit are taxable as poultry feed under entry 80 of the First Schedule to the Andhra Pradesh General Sales Tax Act, or as general goods, and whether wheat bran falls under entry 60(c) of the First Schedule.

Analysis: Mineral mixture was found to be mixed with poultry feed and fed to poultry, and the authorities below had not found that it could be used for any purpose other than mixing with poultry feed. On that basis, it was treated as poultry feed under entry 80. The same reasoning applied to shell-grit. The Court also noted that wheat bran was not in dispute and was accepted as falling under entry 60(c).

Conclusion: Mineral mixture and shell-grit were rightly taxed as poultry feed under entry 80, while wheat bran fell under entry 60(c).

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