https://www.taxtmi.com/caselaws?id=160253 Rock phosphate was treated as a chemical fertilizer because it had been recognised as a fertilizer under the Fertilizer Control Order, and the Court accepted that it answered the description in entry 23 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The revenue's reliance on an earlier classification as unclassified goods was rejected because that earlier matter had not been decided on merits. The commodity was therefore brought within entry 23 as a chemical fertilizer, and the revision was dismissed. en-us Tue, 15 Jun 1999 00:00:00 +0530 Thu, 12 Dec 2013 18:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160253 Rock phosphate was treated as a chemical fertilizer because it had been recognised as a fertilizer under the Fertilizer Control Order, and the Court accepted that it answered the description in entry 23 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The revenue's reliance on an earlier classification as unclassified goods was rejected because that earlier matter had not been decided on merits. The commodity was therefore brought within entry 23 as a chemical fertilizer, and the revision was dismissed. Case-Laws VAT and Sales Tax Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160253