TaxTMI 
TaxTMI 
1977 (1) TMI 133
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....tition preferred by the State against the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 1st August, 1972. The controversy lies within a narrow compass. The goods dealt with by the respondent were nitro phosphate manufactured by the Fertiliser Corporation of India Ltd. It contained 16 per cent nitrate and 18 per cent phosphate. The controversy was, whether nitro ph....
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.... 'that is to say' following chemical fertilisers amply, supports the view taken by us that the succeeding items enumerated therein are only illustrative and not exhaustive." . In this view only, namely, that though nitro phosphate is not one of the items enumerated in entry 21, still it is a chemical fertiliser, the Tribunal held that it was liable only to single point tax. It is the correctnes....
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....he entry were merely by way of illustration and did not exhaust the items which would be covered by the expression "chemical fertilisers", we are of the opinion that such a view cannot be good law because of the subsequent judgment of the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra[1976] 37 S.T.C. 319 (S.C.). In that case, the Supreme Court had occasion to consider the scope of entr....
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....ly define the scope of the expression preceding it. The Supreme Court observed: "But, in the context of single point sales tax, subject to special conditions when imposed on separate categories of specified goods, the expression was apparently meant to exhaustively enumerate the kinds of goods on a given list. The purpose of an enumeration in a statute dealing with sales tax at a single point i....