https://www.taxtmi.com/caselaws?id=164237 Magnesium sulphate is discussed as falling within the specific fertilizer entry rather than the residuary chemicals entry because it was shown to be used as a fertilizer and not merely as a chemical. The commentary also addresses the effect of a prior clarification issued under section 59A: where that clarification governed collection, returns, and completed assessments over several years, departure from it requires a material change in circumstances. A settled departmental position should not be altered without such change, especially when tax has been collected and remitted on the clarified basis. en-us Thu, 02 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164237 Magnesium sulphate is discussed as falling within the specific fertilizer entry rather than the residuary chemicals entry because it was shown to be used as a fertilizer and not merely as a chemical. The commentary also addresses the effect of a prior clarification issued under section 59A: where that clarification governed collection, returns, and completed assessments over several years, departure from it requires a material change in circumstances. A settled departmental position should not be altered without such change, especially when tax has been collected and remitted on the clarified basis. Case-Laws VAT and Sales Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164237