Sales tax classification of adhesive depends on proof of chemical nature, with inadequate findings leading to remand.

Adhesive was examined for sales tax classification as a chemical or an unclassified item under the U.P. Sales Tax Act. The earlier classification as a chemical was questioned because there was no finding or evidence that adhesive was obtained or used in chemistry, produced a chemical effect, or manufactured by a chemical process. In the absence of those essential findings, the classification could not be sustained, and the matter was remitted for fresh decision without a final merits determination.

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Issues: Whether adhesive fell within the category of chemical or was an unclassified item for sales tax purposes.

Analysis: The question arose in a revision under section 11 of the U.P. Sales Tax Act. The earlier authority had treated adhesive as a chemical on the basis that it appeared to be prepared by chemicals and used for industrial purposes. The Court noted that there was no finding or evidence that adhesive was obtained or used in chemistry, or that it was a substance used for producing a chemical effect or produced by a chemical process. In the absence of findings on these essential aspects, the classification could not be upheld.

Conclusion: The classification question was not finally answered on merits and the matter was sent back for fresh decision.

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