9911796707
TMI Blog1977 (1) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... oimbatore, dated 1st August, 1972. The controversy lies within a narrow compass. The goods dealt with by the respondent were nitro phosphate manufactured by the Fertiliser Corporation of India Ltd. It contained 16 per cent nitrate and 18 per cent phosphate. The controversy was, whether nitro phosphate was liable to single point tax, falling under entry 21 of the First Schedule to the Tamil Nadu Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems enumerated therein are only illustrative and not exhaustive." . In this view only, namely, that though nitro phosphate is not one of the items enumerated in entry 21, still it is a chemical fertiliser, the Tribunal held that it was liable only to single point tax. It is the correctness of this conclusion that is challenged before us by the State. The learned counsel for the respondent so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hemical fertilisers", we are of the opinion that such a view cannot be good law because of the subsequent judgment of the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra[1976] 37 S.T.C. 319 (S.C.). In that case, the Supreme Court had occasion to consider the scope of entry No. (iv) in section 14 of the Central Sales Tax Act, 1956, to the following effect: "(iv) iron and steel, that is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, subject to special conditions when imposed on separate categories of specified goods, the expression was apparently meant to exhaustively enumerate the kinds of goods on a given list. The purpose of an enumeration in a statute dealing with sales tax at a single point in a series of sales would, very naturally, be to indicate the types of goods each of which would constitute a separate class for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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