Phosphate and potassium components of chemical fertilizer "NPK" are exempted from UP VAT

CST & VAT: U.P. VAT - Where assessee was engaged in business of manufacture and sale of chemical fertilizer [NPK], which contained nitrogen, phosphate and potassium components in ratio of 10:26:26, and during year it sold NPK, assessee was entitled to exemption from payment of tax on phosphate and potassium components of NPK