1986 (3) TMI 319

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....e Court was delivered by P.C. BALAKRISHNA MENON, J.-The only question for decision in this tax revision case is whether zinc sulphate is a fertilizer falling under entry 54 of the First Schedule of the Kerala General Sales Tax Act, as it stood at the relevant period of assessment. The Tribunal refers to a clarification issued by the Joint Director of Agriculture, Government of Kerala, and the M....