https://www.taxtmi.com/caselaws?id=164210 Ammonium nitrate was held not to fall exclusively within the description of chemical fertilizer in Entry 23 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 because it has substantial non-agricultural and industrial uses, including as an oxidizing agent in explosives and in petroleum and military applications. On that basis, the residuary rate under section 4(1)(a) was correctly applied, and the Advance Ruling Authority had erred in treating the commodity as a scheduled fertilizer. No substantial question of law arose in the appeal, and the classification in favour of the Revenue was upheld. en-us Mon, 08 Mar 2010 00:00:00 +0530 Sat, 19 Apr 2014 15:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164210 Ammonium nitrate was held not to fall exclusively within the description of chemical fertilizer in Entry 23 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 because it has substantial non-agricultural and industrial uses, including as an oxidizing agent in explosives and in petroleum and military applications. On that basis, the residuary rate under section 4(1)(a) was correctly applied, and the Advance Ruling Authority had erred in treating the commodity as a scheduled fertilizer. No substantial question of law arose in the appeal, and the classification in favour of the Revenue was upheld. Case-Laws VAT and Sales Tax Mon, 08 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164210