https://www.taxtmi.com/caselaws?id=152857 Item 21 of the First Schedule is exhaustive: sub-item (16) covers only a mixture of one or more fertilisers listed in sub-items (1) to (15) with one or more organic manures. A mixture made up of chemical fertilisers and foreign fillers, without any organic manure, does not fall within that entry. On that basis, assessability under section 3(1) and eligibility for the related exemption notification must be re-examined by reference to the actual composition of the product. en-us Thu, 05 Jul 1979 00:00:00 +0530 Thu, 11 Jul 2013 18:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152857 Item 21 of the First Schedule is exhaustive: sub-item (16) covers only a mixture of one or more fertilisers listed in sub-items (1) to (15) with one or more organic manures. A mixture made up of chemical fertilisers and foreign fillers, without any organic manure, does not fall within that entry. On that basis, assessability under section 3(1) and eligibility for the related exemption notification must be re-examined by reference to the actual composition of the product. Case-Laws VAT and Sales Tax Thu, 05 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152857