Poultry feed classification covers shell grit and mineral mixture used as supplementary ingredients, limiting tax to the concessional rate.

Shell grit and mineral mixture sold for use as supplementary poultry diets were treated as falling within "poultry feed" under entry 80 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The goods were found to be used only in combination with other ingredients for manufacturing poultry feed and not shown to serve any other purpose. Earlier Division Bench decisions on the same classification issue were applied, with the result that turnover from those goods attracted tax at 1 per cent only.

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Issues: Whether shell grit and mineral mixture sold by the assessee fall within the term "poultry feed" under entry 80 of the First Schedule of the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The goods were found to be used as supplementary diets for poultry in combination with other ingredients required for manufacture of poultry feed, and not shown to be used for any other purpose. The issue was covered by earlier Division Bench decisions holding such commodities to fall within the relevant entry.

Conclusion: Shell grit and mineral mixture were held to fall within "poultry feed" under entry 80, and the turnover relating to those goods was taxable at 1 per cent only.

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