1991 (3) TMI 345

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....NDRALAL WAGHRAY, J.-This tax revision case is directed against the order of the Tribunal dated 1st September, 1988, whereby the learned Tribunal held that "shell grit" and "poultryfeed mineral mixture" were covered by entry No. 80 of the First Schedule. The assessing authority had treated the aforesaid items under entry No. 80 but the Deputy Commissioner in revision treated them as "general goo....

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....80. In the above decision, the Tribunal relied on the opinion of the Professor and Head of the Department of Animal Science and Veterinary Science, Andhra Pradesh Agricultural University, Hyderabad, and also on the opinion of the Andhra Pradesh State Meat and Poultry Development Corporation Limited, Sanathnagar, Hyderabad. Both the bodies had certified stating that "shell grit" contains minerals l....