Borax as a mineral for sales tax purposes under the notification, not an unclassified item.

Borax is treated as a mineral for sales tax purposes under the applicable notification, which covers all kinds of minerals, ores, metals and alloys unless included in another notification. Earlier authority had already settled that borax falls within Notification No. ST-II-4949/X-10(2)-74 dated 30 May 1975, and no contrary material was shown. The operative effect is that borax is taxable as a mineral under the notification and not as an unclassified item.

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Issues: Whether borax was taxable as an unclassified item or was covered as a mineral under the applicable sales tax notification.

Analysis: The controversy had already been settled by earlier authority holding that borax is covered by Notification No. ST-II-4949/X-10(2)-74 dated 30 May 1975. The notification treated all kinds of minerals, ores, metals and alloys, except those included in any other notification, as taxable at the specified rate. Borax was held to be a mineral, and nothing contrary was shown.

Conclusion: Borax was taxable as a mineral under the notification and not as an unclassified item.

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