1981 (9) TMI 249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o revise the order of the Sales 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....come into force on the 1st April, 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 menti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e First Schedule. So long as there is some percentage of the articles of chemical fertilisers listed in the notification, which have been mixed with or without the addition of other articles it would fall within sub-item (24). As the nature of the notification is somewhat different from what has been considered in relation to the Tamil Nadu General Sales Tax assessments, we do not think it necessa....