Sales tax on fertilizer subsidies: Illogical and untenable Posted on December 2, 1998 by Uttam Gupta Sales-tax-on-fertilizer-subsidies-Illogical-and-untenable Tags: 'net-back from selling', 'Andhra Pradesh & Kerala High Court', 'macro-economic objective', 'tax on subsidy: violates Sales Tax Act', 'violates FCO too', 'un-justified/ illogical & legally untenable', 'food security', 'Tamil Nadu Taxation Special Tribunal (TNTST)', 'ex-factory/retention price', 'controlled price'