https://www.taxtmi.com/caselaws?id=150720 Raw borax sold in the course of trade was treated as outside the special sales tax notifications for chemicals because the applicable notification under the U.P. Sales Tax Act, 1948 covered chemicals only in specified circumstances, and the later concession extended only to chemicals imported from outside Uttar Pradesh or manufactured within Uttar Pradesh. The borax here was in raw form and did not satisfy those conditions, so the chemical-rate notification did not apply. It was therefore taxable as an unclassified article rather than as a chemical. en-us Mon, 22 Jan 1973 00:00:00 +0530 Tue, 21 May 2013 17:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150720 Raw borax sold in the course of trade was treated as outside the special sales tax notifications for chemicals because the applicable notification under the U.P. Sales Tax Act, 1948 covered chemicals only in specified circumstances, and the later concession extended only to chemicals imported from outside Uttar Pradesh or manufactured within Uttar Pradesh. The borax here was in raw form and did not satisfy those conditions, so the chemical-rate notification did not apply. It was therefore taxable as an unclassified article rather than as a chemical. Case-Laws VAT and Sales Tax Mon, 22 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150720