https://www.taxtmi.com/caselaws?id=153161 A mixture of chemical fertilisers such as sagar manure or sagar complex was treated as falling within item 22 of the First Schedule to the Pondicherry General Sales Tax Act because the entry, as expanded by notification, covered mixtures of two or more listed articles with or without other ingredients. The court accepted the Tribunal's finding that at least two enumerated sub-items were present in the composition and held that no minimum proportion or prescribed percentage of the listed fertilisers was required for the mixture to qualify. The commodity therefore came within the concessional entry and was assessable at the lower tax rate on the relevant turnover. en-us Thu, 24 Sep 1981 00:00:00 +0530 Thu, 18 Jul 2013 17:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153161 A mixture of chemical fertilisers such as sagar manure or sagar complex was treated as falling within item 22 of the First Schedule to the Pondicherry General Sales Tax Act because the entry, as expanded by notification, covered mixtures of two or more listed articles with or without other ingredients. The court accepted the Tribunal's finding that at least two enumerated sub-items were present in the composition and held that no minimum proportion or prescribed percentage of the listed fertilisers was required for the mixture to qualify. The commodity therefore came within the concessional entry and was assessable at the lower tax rate on the relevant turnover. Case-Laws VAT and Sales Tax Thu, 24 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153161