https://www.taxtmi.com/caselaws?id=151288 The Madras HC construed entry 21 of the Tamil Nadu General Sales Tax Act, 1959, and held that the words "that is to say" made the schedule entry exhaustive rather than illustrative. Item 16 was confined to mixtures of one or more listed chemical fertilisers with one or more organic manures, so N.P.K. complex fertilisers without organic manure did not fall within the unamended entry for the relevant period. The later amendment, which widened the formula to permit mixtures of two or more listed articles with or without other articles, confirmed that the earlier provision did not cover such products. en-us Mon, 17 Jan 1977 00:00:00 +0530 Mon, 03 Jun 2013 16:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151288 The Madras HC construed entry 21 of the Tamil Nadu General Sales Tax Act, 1959, and held that the words "that is to say" made the schedule entry exhaustive rather than illustrative. Item 16 was confined to mixtures of one or more listed chemical fertilisers with one or more organic manures, so N.P.K. complex fertilisers without organic manure did not fall within the unamended entry for the relevant period. The later amendment, which widened the formula to permit mixtures of two or more listed articles with or without other articles, confirmed that the earlier provision did not cover such products. Case-Laws VAT and Sales Tax Mon, 17 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151288