1992 (9) TMI 327

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eration in this T.R.C. is whether "mineral mixture" is "poultry feed" within the meaning of entry 80 of the First Schedule to the A.P. General Sales Tax Act, 1957? The assessee is a dealer under the A.P. General Sales Tax Act. For the assessment year 1979-80, its net turnover of Rs. 5,48,858 included turnover of mineral mixture of Rs. 1,54,297.95. The mineral mixture was assessed to tax at 4 per ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the First Schedule, by its order dated October 28, 1987. It is the correctness of this order that is assailed in this T.R.C. The learned Government Pleader contends that mineral mixture is one of the ingredients of poultry feed and can be used for any other purpose, therefore it should be taxed as a general goods. We are unable to accept this contention. There is no finding by any of the autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d effect upon livestock farming by increasing the efficiency of animal production and preventing serious nutritional diseases..." In that view of the matter it held that vitamins added to cattle feed and poultry feed within the meaning of entry 25 of Schedule I of the Gujarat Sales Tax Act, 1969, are cattle feed/poultry feed. In State of Andhra Pradesh v. Tirumalagiri Traders [1989] 73 STC 237, ....