1991 (3) TMI 345

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..... , 1988, whereby the learned Tribunal held that "shell grit" and "poultryfeed 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 .....

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..... 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 that "shell grit" contains minerals like "calcium" and "phosphorous" and is used as poultry-feed. In view of this expert opinion, we are in agreem .....

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