https://www.taxtmi.com/caselaws?id=364459 Entry 17 of the Third Schedule to the Kerala General Sales Tax Act, 1963 confines exemption to manure produced or derived naturally from plants or animals, without manufacturing or chemical intervention, except for the specific items expressly included. The Court held that Ecohume, described in the assessee's own material as a bio-pesticide or plant bio-stimulant, was not shown to satisfy that statutory description. Certificates and the CESTAT order relied on by the Tribunal were insufficient, and Central Excise classification was not determinative for the Kerala entry. The product therefore did not qualify as organic manure, and the Revenue's classification prevailed. en-us Fri, 06 Jul 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364459 Entry 17 of the Third Schedule to the Kerala General Sales Tax Act, 1963 confines exemption to manure produced or derived naturally from plants or animals, without manufacturing or chemical intervention, except for the specific items expressly included. The Court held that Ecohume, described in the assessee's own material as a bio-pesticide or plant bio-stimulant, was not shown to satisfy that statutory description. Certificates and the CESTAT order relied on by the Tribunal were insufficient, and Central Excise classification was not determinative for the Kerala entry. The product therefore did not qualify as organic manure, and the Revenue's classification prevailed. Case-Laws VAT and Sales Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364459