https://www.taxtmi.com/caselaws?id=385932 The exemption notification covered the phosphatic component of Single Super Phosphate, with the exempt percentage to be determined by guidelines from the Department of Agriculture, Uttar Pradesh, but no such guidelines were issued. On the material described, sulphur in the product existed only as gypsum and not as elemental sulphur, and gypsum for agricultural use was separately exempt. The revenue could not rely on a Central Government composition order to override the notification's mechanism or tax an internal constituent of a commodity that was otherwise exempt in law. In the absence of a specific taxing entry or lawful basis to segregate sulphur from gypsum, the levy on the estimated sulphur content was unsustainable. en-us Thu, 12 Sep 2019 00:00:00 +0530 Wed, 18 Sep 2019 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385932 The exemption notification covered the phosphatic component of Single Super Phosphate, with the exempt percentage to be determined by guidelines from the Department of Agriculture, Uttar Pradesh, but no such guidelines were issued. On the material described, sulphur in the product existed only as gypsum and not as elemental sulphur, and gypsum for agricultural use was separately exempt. The revenue could not rely on a Central Government composition order to override the notification's mechanism or tax an internal constituent of a commodity that was otherwise exempt in law. In the absence of a specific taxing entry or lawful basis to segregate sulphur from gypsum, the levy on the estimated sulphur content was unsustainable. Case-Laws VAT and Sales Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385932