https://www.taxtmi.com/caselaws?id=152827 Adhesive was examined for sales tax classification as a chemical or an unclassified item under the U.P. Sales Tax Act. The earlier classification as a chemical was questioned because there was no finding or evidence that adhesive was obtained or used in chemistry, produced a chemical effect, or manufactured by a chemical process. In the absence of those essential findings, the classification could not be sustained, and the matter was remitted for fresh decision without a final merits determination. en-us Mon, 06 Aug 1979 00:00:00 +0530 Thu, 11 Jul 2013 15:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152827 Adhesive was examined for sales tax classification as a chemical or an unclassified item under the U.P. Sales Tax Act. The earlier classification as a chemical was questioned because there was no finding or evidence that adhesive was obtained or used in chemistry, produced a chemical effect, or manufactured by a chemical process. In the absence of those essential findings, the classification could not be sustained, and the matter was remitted for fresh decision without a final merits determination. Case-Laws VAT and Sales Tax Mon, 06 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152827