DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM Vs. PATTANCHERRY SERVICE CO-OPERATIVE BANK LTD

JUDGEMENT

(1.) THE only question for decision in this tax revision case is whether zinc sulphate is a fertilizer falling under entry 54 of the First Schedule of the Kerala General Sales Tax Act, as it stood at the relevant period of assessment. THE Tribunal refers to a clarification issued by the Joint Director of Agriculture, Government of Kerala, and the Ministry of Agriculture and Irrigation, Government of India, that zinc sulphate is a chemical manure included in clause 27 of the Schedule of the Fertilizer Control Order, 1957.

(2.) A Division Bench of this Court in the decision in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Champakulam Village Service Co-operative Society Ltd. [1980] 46 STC 318 has held that rock phosphate is a chemical fertilizer falling under entry 54 as it stood at the relevant time. We therefore see no reason to take a different view and hold that zinc sulphate is a chemical fertilizer. The tax revision is dismissed. No cost. Petition dismissed. .