https://www.taxtmi.com/caselaws?id=156963 Gypsum sold to farmers for application to the soil was treated as a fertilizer under Entry No. 27 of Schedule B of the Haryana General Sales Tax Act, 1973. Because the Act did not define "fertilizer" or "gypsum," the meaning was derived from dictionaries, agricultural literature, and common parlance. The decisive factor was gypsum's practical use as a soil amendment and plant nutrient to correct sulphur deficiency and improve soil fertility, not its possible industrial uses. On that basis, gypsum sold to farmers or co-operative societies for agricultural use fell within the entry and was tax-free, though not every form of gypsum would automatically qualify. en-us Thu, 04 Feb 1993 00:00:00 +0530 Tue, 01 Jul 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156963 Gypsum sold to farmers for application to the soil was treated as a fertilizer under Entry No. 27 of Schedule B of the Haryana General Sales Tax Act, 1973. Because the Act did not define "fertilizer" or "gypsum," the meaning was derived from dictionaries, agricultural literature, and common parlance. The decisive factor was gypsum's practical use as a soil amendment and plant nutrient to correct sulphur deficiency and improve soil fertility, not its possible industrial uses. On that basis, gypsum sold to farmers or co-operative societies for agricultural use fell within the entry and was tax-free, though not every form of gypsum would automatically qualify. Case-Laws VAT / Sales Tax Thu, 04 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156963