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Judgment
S.V. Maruthi, J.—The question involved in this tax revision case is whether rock phosphate is a chemical fertilizer falling under entry 23 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The relevant assessment year is 1980-81. The entry at the relevant lime is entry 23 which reads as follows :
"Chemical fertilizers and bone meal".
Rock phosphate was treated as a fertilizer under the Fertilizer Control Order. In view of the Fertilizer Control Order treating the rock phosphate as a chemical fertilizer the Tribunal is justified in classifying the rock phosphate as a chemical fertilizer falling under the entry 23.
The arguments of the learned counsel for the Revenue is for the earlier assessment years the Tribunal classified the rock phosphate as falling under the Seventh Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as unclassified goods against which the assessee has preferred T.R.C. Nos. 26 and 33 of 1983 which he did not press. In view of the said judgment rock phosphate is to be classified as unclassified goods. It is difficult to agree with the contention of the learned counsel for the Revenue as there is no decision on merits by this Court.
In view of the above, we dismiss the tax revision case. No costs.