1999 (6) TMI 469

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..... r 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 Order. In view of the Fertilizer Control Order treating the rock phosphate a .....

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