1999 (6) TMI 469

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....ARUTHI, J.-The question involved in this tax revision case is whether rock phosphate is a chemical fertilizer falling under entry 23 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The relevant assessment year is 1980-81. The entry at the relevant time is entry 23 which reads as follows: "Chemical fertilizers and bone meal". 2.. Rock phosphate was treated as a fertil....