Poultry feed classification applies to mineral mixture when no alternative use is shown under the sales tax entry.

Mineral mixture was held classifiable as poultry feed under entry 80 of the A.P. General Sales Tax Act where it was shown to be used only as an ingredient of poultry feed and no material established any other use. The court relied on the absence of a finding that the product had a purpose beyond poultry feed, and followed the earlier Division Bench view that a different classification would arise only if an alternative use were proved. On that basis, the mineral mixture was not taxable as general goods, and the revision failed.

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Issues: Whether mineral mixture is classifiable as poultry feed under entry 80 of the First Schedule to the A.P. General Sales Tax Act, 1957.

Analysis: The classification depended on whether the mineral mixture was shown to be used only as an ingredient of poultry feed and whether any material existed to show that it had other uses. No authority had recorded a finding that the mineral mixture was used for any purpose other than poultry feed. A prior Division Bench decision had treated mineral mixture as falling within poultry feed where no alternative use was established, and had indicated that a different view could be taken if another use were proved in a given case.

Conclusion: The mineral mixture fell within entry 80 as poultry feed and was not taxable as general goods; the revision failed.

Ratio Decidendi: Where a mineral mixture is shown to be used only as an ingredient of poultry feed and no alternative use is established, it is classifiable as poultry feed under the relevant taxing entry.

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