https://www.taxtmi.com/caselaws?id=150204 Calcium carbide was held to fall within the expression "chemical" in the sales tax notification and not as an unclassified item. The taxing entry was construed in its popular and commercial sense, not in a scientific or hypertechnical sense, and the material showed that calcium carbide is traded for its chemical properties because it generates acetylene gas by reaction with water. The fact that welders use the acetylene produced from it did not make calcium carbide itself a fuel. The question was therefore answered in favour of the Revenue. en-us Fri, 07 Apr 1972 00:00:00 +0530 Fri, 10 May 2013 11:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150204 Calcium carbide was held to fall within the expression "chemical" in the sales tax notification and not as an unclassified item. The taxing entry was construed in its popular and commercial sense, not in a scientific or hypertechnical sense, and the material showed that calcium carbide is traded for its chemical properties because it generates acetylene gas by reaction with water. The fact that welders use the acetylene produced from it did not make calcium carbide itself a fuel. The question was therefore answered in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 07 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150204