Phosphate and potassium components of fertilizer ‘NPK’ exempt from UP VAT

CST & VAT : U.P. VAT - Where assessee was engaged in business of manufacture and sale of chemical fertilizers [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