https://www.taxtmi.com/caselaws?id=149853 Tinopal was treated as a chemical for sales tax classification because taxing entries are understood in the sense in which the commodity is recognised in commercial circles and by consumers. Although it was also usable as a washing material, its manufacturer described it as an optical whitening agent and the record showed use for its chemical properties. On that basis, it fell within the notification covering "chemicals of all kinds" under section 3-A of the U.P. Sales Tax Act and was taxable at the notified single-point rate rather than as an unspecified article at the general rate. en-us Tue, 11 Feb 1969 00:00:00 +0530 Sat, 04 May 2013 14:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149853 Tinopal was treated as a chemical for sales tax classification because taxing entries are understood in the sense in which the commodity is recognised in commercial circles and by consumers. Although it was also usable as a washing material, its manufacturer described it as an optical whitening agent and the record showed use for its chemical properties. On that basis, it fell within the notification covering "chemicals of all kinds" under section 3-A of the U.P. Sales Tax Act and was taxable at the notified single-point rate rather than as an unspecified article at the general rate. Case-Laws VAT and Sales Tax Tue, 11 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149853