Mineral character of sulphur sludge supports taxation as a mineral, not as an unclassified item.

Sulphur sludge obtained from a sulphur-manufacturing process was treated as falling within the expression "all kinds of minerals" in the relevant taxing notification because its essential mineral character was retained. The analysis focused on the commodity's nature rather than its physical form, and the fact that it contained a substantial proportion of sulphur, supported by contractual material and expert evidence, reinforced that character. On that basis, the sludge was treated as a mineral taxable at 4% and not as an unclassified item taxable at 8%.

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Issues: Whether sulphur sludge, having a high sulphur content, falls within the entry of "all kinds of minerals" and is taxable at 4%, or is liable to be treated as an unclassified item taxable at 8%.

Analysis: The material on record showed that the sludge was obtained from the sulphur-manufacturing process and contained a substantial percentage of sulphur, supported by contractual details and expert report. The expression "all kinds" in the relevant notification was treated as broad enough to cover every substance that can be described as a mineral, and the decisive factor was the nature of the commodity rather than the form in which it appeared. Applying the same reasoning that a purified or processed form of sulphur does not cease to be sulphur, the sludge was held to retain its mineral character despite not being 100% sulphur. The finding that the product contained more than 80% sulphur further supported its treatment as a mineral and not as a waste item for unclassified taxation.

Conclusion: Sulphur sludge is taxable as a mineral at 4% and not as an unclassified item at 8%.

Ratio Decidendi: Where a commercially identifiable substance remains substantially mineral in character, the phrase "all kinds of minerals" in a taxing notification covers its processed or waste-derived form so long as its essential character as a mineral is retained.

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