STATE OF ANDHRA PRADESH Vs. BALAJI POULTRY AGENCIES

JUDGEMENT

(1.) This tax revision case is directed against the order of the Tribunal dated 1/09/1988, whereby the learned Tribunal held that "shell grit" and "poultry-feed mineral mixture" were covered by entry No. 80 of the First Schedule. The assessing authority had treated the aforesaid items under entry No. 80 but the Deputy Commissioner in revision treated them as "general goods" under section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957. The Tribunal, on appeal, held that "shell grit" was "poultry-feed" and so was "poultry-feed mineral mixture". For this purpose, the Tribunal relied upon its earlier decision in S. Shankarappa and Brothers, Hyderabad v. State of Andhra Pradesh. We asked the learned counsel for the Revenue if "shell grit" is used for any purpose other than as poultry-feed. He is unable to say if it is used for any other purpose. In any case, "shell grit" is admittedly used by the poultry. Therefore, both the items, "shell grit" and "poultry-feed" mineral mixture" come within entry No. 80 "poultry-feed and cattle feed". Since "shell grit" and "poultry-feed mineral mixture" are used by poultry, they are covered by the aforesaid entry No. 80. In the above decision, the Tribunal relied on the opinion of the Professor and Head of the Department of Animal Science and Veterinary Science, Andhra Pradesh Agricultural University, Hyderabad, and also on the opinion of the Andhra Pradesh State Meat and Poultry Development Corporation Limited, Sanathnagar, Hyderabad. Both the bodies had certified stating the "shell grit" contains minerals like "calcium" and "phosphorous" and is used as poultry-feed. In view of this expert opinion, we are in agreement with the learned Tribunal that the aforesaid two items are "poultry-feed" and are covered by entry No. 80 of the First Schedule.

(2.) The tax revision case is consequently dismissed.

(3.) Petition dismissed.