RAMANUJAM, J.

The question that comes up for consideration in this case is as to whether the assesses, who is a dealer in chemical fertilisers, can be taxed on his sales of the said fertilisers. The assessee purchases different items of chemical manures and then mixes them with some organic manure as chemical fertilisers. It is not in dispute that the mixture sold by the assessee will come under item 21 of Schedule I. But the assessee has taken up the stand that as the various items of chemical manures purchased and used by him for the production of the mixture sold by him have earlier suffered tax, his sales should not be treated as first sales in chemical fertilisers, and that as such his sales should not be subjected to single point tax. This contention of the assessee was negatived by the Appellate Assistant Commissioner and the Tribunal. His sales turnover of the mixture for the assessment year 1964-65 came to Rs. 3, 04, 761.54.

Before us, the learned counsel for the assessee contends that a perusal of item 21 of Schedule I of the Madras General Sales Tax Act, 1959, shows that the object of the Legislature is to treat the mixture of one or more of the various chemica