https://www.taxtmi.com/caselaws?id=157217 Mineral mixture was held classifiable as poultry feed under entry 80 of the A.P. General Sales Tax Act where it was shown to be used only as an ingredient of poultry feed and no material established any other use. The court relied on the absence of a finding that the product had a purpose beyond poultry feed, and followed the earlier Division Bench view that a different classification would arise only if an alternative use were proved. On that basis, the mineral mixture was not taxable as general goods, and the revision failed. en-us Tue, 08 Sep 1992 00:00:00 +0530 Tue, 01 Oct 2013 17:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157217 Mineral mixture was held classifiable as poultry feed under entry 80 of the A.P. General Sales Tax Act where it was shown to be used only as an ingredient of poultry feed and no material established any other use. The court relied on the absence of a finding that the product had a purpose beyond poultry feed, and followed the earlier Division Bench view that a different classification would arise only if an alternative use were proved. On that basis, the mineral mixture was not taxable as general goods, and the revision failed. Case-Laws VAT and Sales Tax Tue, 08 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157217