9911796707
TMI Blog1977 (1) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Act, against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 9th April, 1973. The controversy is very narrow in scope. The assessment year is 1969-70. The respondent is a dealer in what is called N. P. K. complex fertilisers. The question for consideration was, whether the said fertilisers fell within the scope of entry 21 of the First Schedule of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re only illustrative and that, consequently, any chemical fertiliser will be eligible for a single point levy under the said entry 21. The decision of the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra[1976] 37 S.T.C. 319 (S.C.). makes it clear that the view of the Tribunal is erroneous, because, according to that decision, the phrase "that is to say" occurring after the words "chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems (1) to (15) and one or more of the organic manures and so long as a mixture does not contain any organic manure, it cannot come within the scope of item (16). The use of the expression "any mixture of one or more of the articles in items (1) to (15)" is significant. If the intention of the legislature had been that any mixture consisting of two or more of the articles mentioned in items (1) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he item corresponding to item (16) of entry 21 of the Act is item (22) of entry 21 of the amended Act and the same reads as follows: "Any mixture of two or more of the articles mentioned in items (1) to (21) above with or without the addition of other articles (on the turnover relating to components thereof which have not already suffered tax)." Thus, it will be clear that only under the amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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