1977 (1) TMI 135

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....ed by the State under section 38 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act, against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 9th April, 1973. The controversy is very narrow in scope. The assessment year is 1969-70. The respondent is a dealer in what is called N. P. K. complex fertilisers. The question for considerat....

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.... or more of the organic manures." The Tribunal took the view that the various items enumerated therein were only illustrative and that, consequently, any chemical fertiliser will be eligible for a single point levy under the said entry 21. The decision of the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra[1976] 37 S.T.C. 319 (S.C.). makes it clear that the view of the Tribunal is er....

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....ixture to come within the scope of that item, it must be a mixture of one or more of the items enumerated in items (1) to (15) and one or more of the organic manures and so long as a mixture does not contain any organic manure, it cannot come within the scope of item (16). The use of the expression "any mixture of one or more of the articles in items (1) to (15)" is significant. If the intention o....

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....(Third Amendment) Act, 1970, with effect from 6th August, 1970, reinforces this conclusion of ours. In fact, the item corresponding to item (16) of entry 21 of the Act is item (22) of entry 21 of the amended Act and the same reads as follows: "Any mixture of two or more of the articles mentioned in items (1) to (21) above with or without the addition of other articles (on the turnover relating ....