https://www.taxtmi.com/caselaws?id=156842 Ammonium nitrate, once included within the fertiliser entry, was omitted from that specific tariff entry after amendment and could not be treated as the same as calcium ammonium nitrate. As it remained a chemical not specifically named in the amended fertiliser entry, it fell within the residual entry for dyes and chemicals not otherwise mentioned in the Schedule. The tax classification therefore shifted from the specific entry to the general residual entry, with the result that the commodity was taxable under the residual provision and the Revenue's classification was upheld. en-us Wed, 07 Aug 1991 00:00:00 +0530 Wed, 25 Sep 2013 14:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156842 Ammonium nitrate, once included within the fertiliser entry, was omitted from that specific tariff entry after amendment and could not be treated as the same as calcium ammonium nitrate. As it remained a chemical not specifically named in the amended fertiliser entry, it fell within the residual entry for dyes and chemicals not otherwise mentioned in the Schedule. The tax classification therefore shifted from the specific entry to the general residual entry, with the result that the commodity was taxable under the residual provision and the Revenue's classification was upheld. Case-Laws VAT and Sales Tax Wed, 07 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156842