RAMANUJAM, J.

The disputed turnover in this case is Rs. 1, 00, 29, 369, representing sales of manure mixtures effected by the assessee. The assessee claimed that the sales are second sales of chemical fertilisers and as such exempted from tax. The assessing authority treated the disputed turnover as first sale of "chemical fertilisers" taxable at single point under item 21 of the First Schedule. That view has also been upheld by the Appellate Assistant Commissioner. When the matter came before the Tribunal, it took the view that though the manure mixtures in question will fall within item 21 of the First Schedule, the sales by the assessee of the manure mixtures are second sales of chemical fertilisers and hence could not be taxed. Aggrieved against the decision of the Tribunal the revenue is before us.

It is contended by the learned Government Pleader that the view taken by the Tribunal that the manure mixture having as its components any one or more of sub-items (1) to (15), which are chemical fertilisers, is also a chemical fertiliser which has already suffered tax is erroneous, that the manure mixture sold by the assessee is different from each of the items of chemica