https://www.taxtmi.com/caselaws?id=153139 Magnesium sulphate was treated as falling within both a general chemical description and the more specific category of chemical fertiliser. The court applied the rule that a specific tax entry prevails over a general one where the commodity's composition and recognised use answer the specific description. On the materials, magnesium sulphate was shown to supply magnesium to plants and to be used in fertiliser mixtures and magnesium-deficient soils, with no basis to confine it to sale as a chemical only. The assessee therefore succeeded, and the revision was rejected with costs. en-us Thu, 06 Mar 1980 00:00:00 +0530 Thu, 18 Jul 2013 15:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153139 Magnesium sulphate was treated as falling within both a general chemical description and the more specific category of chemical fertiliser. The court applied the rule that a specific tax entry prevails over a general one where the commodity's composition and recognised use answer the specific description. On the materials, magnesium sulphate was shown to supply magnesium to plants and to be used in fertiliser mixtures and magnesium-deficient soils, with no basis to confine it to sale as a chemical only. The assessee therefore succeeded, and the revision was rejected with costs. Case-Laws VAT and Sales Tax Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153139