https://www.taxtmi.com/caselaws?id=152728 Rock phosphate was treated as falling within "chemical fertilisers including bone-meal" under item 54 of the Kerala General Sales Tax Act because the later amendment expressly naming rock phosphate was regarded as clarificatory of the original entry; the exemption therefore applied on the facts found. For the other products sold as ultrafos, dolomite, peramphos, azo and thomas phosphate, the record did not establish their true composition or whether they were chemically processed fertilisers. Those classifications depended on evidence, so the finding was set aside and the matter remanded for fresh determination. en-us Thu, 20 Mar 1980 00:00:00 +0530 Tue, 09 Jul 2013 15:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152728 Rock phosphate was treated as falling within "chemical fertilisers including bone-meal" under item 54 of the Kerala General Sales Tax Act because the later amendment expressly naming rock phosphate was regarded as clarificatory of the original entry; the exemption therefore applied on the facts found. For the other products sold as ultrafos, dolomite, peramphos, azo and thomas phosphate, the record did not establish their true composition or whether they were chemically processed fertilisers. Those classifications depended on evidence, so the finding was set aside and the matter remanded for fresh determination. Case-Laws VAT and Sales Tax Thu, 20 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152728