https://www.taxtmi.com/caselaws?id=154681 Zinc sulphate was classified as a chemical fertilizer for purposes of entry 54 of the First Schedule to the Kerala General Sales Tax Act. The Court accepted the administrative clarification treating zinc sulphate as a chemical manure and relied on an earlier Division Bench ruling that rock phosphate, a similar product, also fell within the same entry. On that basis, zinc sulphate was brought within the fertilizer entry and the tax revision failed. en-us Wed, 19 Mar 1986 00:00:00 +0530 Mon, 26 Aug 2013 14:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154681 Zinc sulphate was classified as a chemical fertilizer for purposes of entry 54 of the First Schedule to the Kerala General Sales Tax Act. The Court accepted the administrative clarification treating zinc sulphate as a chemical manure and relied on an earlier Division Bench ruling that rock phosphate, a similar product, also fell within the same entry. On that basis, zinc sulphate was brought within the fertilizer entry and the tax revision failed. Case-Laws VAT and Sales Tax Wed, 19 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154681