1981 (9) TMI 249

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar 1974-75. The assessee is a dealer in fertilisers. According to the assessee, the commodity which he was dealing with was a mixture of chemical fertilisers known as sagar manure or sagar complex, which would fall under item 22 of the First Schedule to the Pondicherry General Sales Tax Act, taxable at the rate of 1 per cent single point. The assessing authority as well as the appellate authority .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (23), the 24th item is: "Any mixture of two or more of the articles mentioned in items (1) to (23) above with or without the addition of other articles." The only question is, whether, in the present case, sagar manure or sagar complex is a mixture of two or more of the articles mentioned in the notification with or without the addition of other articles. There is a specific finding by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otification, which have been mixed with or without the addition of other articles it would fall within sub-item (24). As the nature of the notification is somewhat different from what has been considered in relation to the Tamil Nadu General Sales Tax assessments, we do not think it necessary to go into those cases. The assessee will be eligible for the benefit of the concessional rate of tax with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X