1999 (6) TMI 469 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that rock phosphate is classified as a chemical fertilizer under entry 23 of the Andhra Pradesh General Sales Tax Act, 1957. The Tribunal's decision was upheld based on the Fertilizer Control Order. The Court dismissed the tax revision case, stating that rock phosphate cannot be classified as unclassified goods.