1991 (8) TMI 305

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....instance of the Revenue is limited and lies in a narrow compass. The question is whether ammonium nitrate falls under entry 21 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, hereinafter called "the Act", taxable at 3½ per cent as held by the Tamil Nadu Sales Tax Appellate Tribunal or under entry 138 to the First Schedule taxable at 8 per cent as contended by the Revenu....

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....gust 6, 1970 and apart from deleting the expression "chemical fertilisers, that is to say" even item No. 2 in the entry namely, "ammonium nitrate" was also deleted and certain other entries were added. Entry 21 was further amended with effect from February 2, 1977 and in the amended entry also "chemical fertilisers, that is to say" stood deleted. "Ammonium nitrate" was also not included in the enu....

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....ion between "ammonium nitrate" and "calcium ammonium nitrate". 4.. Entry 138 of the First Schedule as it existed at the relevant time and before its omission by Act 46 of 1982, with effect from July 1, 1982, read "dyes and chemicals other than those specifically mentioned in this Schedule". This entry takes within its fold both "dyes" and "chemicals" other than those specifically mentioned in t....