https://www.taxtmi.com/caselaws?id=148246 An exemption notification using the unqualified term "fertilizers" was read broadly to include Chilean nitrate, even though the commodity could also serve other uses. The later taxing entry for "chemicals of all kinds" did not impliedly repeal or override the earlier specific fertilizer exemption. The term "fertilizer" was held wide enough to cover chemical fertilizer as well, absent any express exclusion. Read together, the notifications left Chilean nitrate within the exempt class, so sales tax was not exigible and the specific exemption prevailed over the general later entry. en-us Mon, 20 Mar 1967 00:00:00 +0530 Wed, 24 Apr 2013 15:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148246 An exemption notification using the unqualified term "fertilizers" was read broadly to include Chilean nitrate, even though the commodity could also serve other uses. The later taxing entry for "chemicals of all kinds" did not impliedly repeal or override the earlier specific fertilizer exemption. The term "fertilizer" was held wide enough to cover chemical fertilizer as well, absent any express exclusion. Read together, the notifications left Chilean nitrate within the exempt class, so sales tax was not exigible and the specific exemption prevailed over the general later entry. Case-Laws VAT and Sales Tax Mon, 20 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148246