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<h1>Taxable at 8%: Heat treatment salts qualify as 'chemical' under TN Sales Tax Act</h1> <h3>Hardcastle, Waud & Co. Ltd. Versus State of Tamil Nadu</h3> The High Court of Madras held that 'heat treatment salts' are taxable at 8% under entry 138 of the Tamil Nadu General Sales Tax Act as they qualify as a ... - The High Court of Madras ruled that 'heat treatment salts' fall under entry 138 of Schedule I of the Tamil Nadu General Sales Tax Act, taxable at 8 per cent. The Court upheld the Tribunal's decision, stating that the salt is considered a 'chemical' due to its properties and usage in carburising metal. The revisions were dismissed, with no order as to costs. (Case citation: 1991 (7) TMI 344 - MADRAS HIGH COURT)