https://www.taxtmi.com/caselaws?id=163360 Chemical fertilizer mixtures were treated as a distinct commercial commodity from chemical fertilizers, and the exemption notification was confined to chemical fertilizers on second and subsequent sales. Because the notification had to be read strictly and did not expressly cover mixtures, the benefit could not be extended to them. Under the statutory scheme, mixtures of two or more chemical fertilizers were therefore not exempt and remained liable to turnover tax under section 6B. en-us Thu, 25 Nov 2004 00:00:00 +0530 Tue, 01 Apr 2014 13:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163360 Chemical fertilizer mixtures were treated as a distinct commercial commodity from chemical fertilizers, and the exemption notification was confined to chemical fertilizers on second and subsequent sales. Because the notification had to be read strictly and did not expressly cover mixtures, the benefit could not be extended to them. Under the statutory scheme, mixtures of two or more chemical fertilizers were therefore not exempt and remained liable to turnover tax under section 6B. Case-Laws VAT and Sales Tax Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163360