TVL.AVANTI FEEDS LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner challenges an order of assessment dated 01.06.2009 for the period 2004-05 passed in terms of the provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short 'Act').

(2.) The petitioner is engaged in the manufacture and sale of bacterial culture/organic manure. The issue that arises is the classification of certain products sold by the petitioner, which it claims as exempt from tax on the ground that the same would fall under the categories of aqua feed/bacterial culture/organic manure. The petitioner has produced a certificate issued by the Principal Secretary and Head, Fisheries Research Station, Acharya N.G.Ranga Agricultural University, Kakinada, Andhra Pradesh, which specifically refers to the following products - 1. Bio Marine, 2. Ecornax, 3. Zoonami, 4. Promarine, 5. Combax, 6. Nutimix, 7. Ultimax, 8. Minermate, 9. Minerex, 10. O2 Marine, 11. O2 Max, 12. D.Flow, 13.D.O.Tuff, 14.Bio-Tuff. After verification of the aforesaid products, the products have been classified by the expert authority as follows:

(3.) The expert also confirms the position that the products are environmentally friendly and compatible, and utilisation of the same is for maintenance of water quality and production of healthy shrimps. The annexure to the report which contains the product parameters, the composition and the purpose, makes it apparent that the products which have been classified as organic manure (Bacterial Culture) would fall squarely within the ambit of Entry 7 of the Third Schedule to the Act. The Entry reads as follows: