1999 (6) TMI 469

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d 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 fertilizer under the Fertilizer Control O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X