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1976 (3) TMI 180 - SC - VAT and Sales TaxWhether the fertiliser mixtures in question can be treated as the same article as chemical fertilisers composing them? Held that:- Appeal dismissed. As in the instant cases, the mixtures produced by the appellant are different from their component parts, their properties and uses are also different and they are sold as different commercial products, the appellant was not entitled to the exemption claimed by it.
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