Fertiliser sector reforms are full of contradictions Posted on April 18, 2001 by Uttam Gupta fertiliser-reforms-are-full-of-contradictions Tags: sales tax, 'averaging concept', 'plants on mixed feedstock', 'plants on fuel oil/LSHS', 'plants on naphtha', 'post-1992 gas based plants', 'pre-1992 gas based plants', 'IMPP', ERC, RPS, selling price, EXIM policy, 'SEBs'