https://www.taxtmi.com/caselaws?id=255608 Phosphate and potassium content in NPK 10:26:26 was treated as exempt from trade tax under the departmental circular of 11.3.2013 read with earlier government communications, which provided that tax applied only to the nitrogen component at 6.5% per metric ton. The circular issued by the taxing authority was binding on the department, and the assessee could not be denied the exemption in light of prior Supreme Court and Division Bench authorities on exemption and non-discriminatory treatment of similar fertilizer commodities. The matter was not required to be remanded to the Tribunal, and the exemption claim was accepted. en-us Thu, 25 Sep 2014 00:00:00 +0530 Wed, 09 Mar 2016 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255608 Phosphate and potassium content in NPK 10:26:26 was treated as exempt from trade tax under the departmental circular of 11.3.2013 read with earlier government communications, which provided that tax applied only to the nitrogen component at 6.5% per metric ton. The circular issued by the taxing authority was binding on the department, and the assessee could not be denied the exemption in light of prior Supreme Court and Division Bench authorities on exemption and non-discriminatory treatment of similar fertilizer commodities. The matter was not required to be remanded to the Tribunal, and the exemption claim was accepted. Case-Laws VAT and Sales Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255608