STATE OF GUJARAT Vs. G.M. CHEMICALS

JUDGEMENT

(1.) The State has preferred present appeal challenging the judgment of the Gujarat Value Added Tax Tribunal at Ahmedabad (hereinafter referred to as 'the Tribunal'). Following questions have been presented for our consideration:

(2.) The Department holds a belief that since the mineral, namely, 'Zeolite' is the main ingredient in the product in question, the same should fall under Entry 51. The respondent-assessee, however, contends that the product is a pure and simple poultry feed and even though 'Zeolite' is the basic ingredient; after putting the same through a complex and sophisticated process to refine it, the other Feed Additives are added before the final product "Toxiwin-ES" comes into the market.

(3.) When the issue reached the Tribunal, the assessee explained the process of manufacturing the product as under: