The judgment of the Court was delivered by

JEEVAN REDDY, J. - The question is whether mineral mixture should be taxed as poultry feed under entry 80 of the First Schedule to the Andhra Pradesh General Sales Tax Act or as general goods. Mineral mixture is mixed with poultry feed and fed to poultry. It is not found by any of the authorities below that mineral mixture can be used for any purpose other than mixing with poultry feed. In the circumstances the Tribunal is right in holding that it should be taxed as poultry feed under entry 80. The same is the situation with respect to shell-grit.

However it is made clear that if it is found in any case that this mineral mixture can be put to any use other than mixing with poultry feed, it would be open to the assessing authority to take a different view.

So far as wheat bran is concerned, it is not disputed before us that it falls under entry 60(c) of the First Schedule.

The tax revision case accordingly fails and is dismissed.

Petition dismissed.