https://www.taxtmi.com/caselaws?id=394730 Products described as bacterial culture and organic manure used in aqua culture were held to fall within the exempt entry for goods under the Tamil Nadu General Sales Tax Act rather than the residuary taxable entry. The Court noted that the product literature and expert certificate showed the goods were used to maintain water quality and support healthy shrimp culture, while the assessment order relied on a clarification issued for a third-party dealer without establishing that the goods were the same. In the absence of independent factual examination by the Assessing Authority, the petitioner's classification claim was accepted and the assessment was set aside. en-us Wed, 18 Sep 2019 00:00:00 +0530 Wed, 27 May 2020 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394730 Products described as bacterial culture and organic manure used in aqua culture were held to fall within the exempt entry for goods under the Tamil Nadu General Sales Tax Act rather than the residuary taxable entry. The Court noted that the product literature and expert certificate showed the goods were used to maintain water quality and support healthy shrimp culture, while the assessment order relied on a clarification issued for a third-party dealer without establishing that the goods were the same. In the absence of independent factual examination by the Assessing Authority, the petitioner's classification claim was accepted and the assessment was set aside. Case-Laws VAT and Sales Tax Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394730