1981 (9) TMI 249

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....Tax Appellate Tribunal, Pondicherry. It relates to the assessment year 1974-75. The assessee is a dealer in fertilisers. According to the assessee, the commodity which he was dealing with was a mixture of chemical fertilisers known as sagar manure or sagar complex, which would fall under item 22 of the First Schedule to the Pondicherry General Sales Tax Act, taxable at the rate of 1 per cent singl....

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....1966. After serialising the chemical fertilisers under items (1) to (23), the 24th item is: "Any mixture of two or more of the articles mentioned in items (1) to (23) above with or without the addition of other articles." The only question is, whether, in the present case, sagar manure or sagar complex is a mixture of two or more of the articles mentioned in the notification with or without the....